South African Government

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Income Tax Act 90 of 1964

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90 of 1964

The Income Tax Act 90 of 1964 intends:

  • to fix the rates of normal tax payable by persons other than companies in respect of the years of assessment ending the twenty-eighth day of February, 1965, and the thirtieth day of June, 1965, and by companies in respect of years of assessment ending during the period of twelve months ending the thirty-first day or December, 1964,
  • to provide for the payment of a portion of the normal tax payable by certain companies into provincial revenue funds,
  • to provide for the basis or calculation of any tax levied by a provincial council on the incomes or persons other than companies, and
  • to amend the Income Tax Act, 1962.


7 July 1964


Amended by Income Tax Act 90 of 1972