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act-80-1961.pdf | 14.24 MB |
80 of 1961
The Income Tax Act 80 of 1961 intends:
- to fix the rates of normal tax in respect of the year of assessment ending the thirtieth day of June, 1961,
- to provide for the payment of a portion of the normal tax payable by certain companies into provincial revenue funds,
- to amend the law relating to income tax,
- the Insolvency Act. 1936, and
- the Technological Training Advancement Act, 1960 [repealed in 1984], and
- to repeal the Namaqualand Copper Mines Income Tax Relief Act, 1937.
Commencement
7 July 1961