South African Government

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Income Tax Act 103 of 1976

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103 of 1976

The Income Tax Act 103 of 1976 intends:

  • to fix the rates of, norinal tax-payable by persons other than companies in respect or taxable incomes for the years of assessment ending on 28 February, 1977 and 30 June 1977, and by companies in respect of taxable incorites for years of assessment ending dming the period of twelve months ending on 31 March 1977;
  • to provide for the payment of a portion of the normal tax payable by certain companies into the Revenue Fund of the territory of South West Africa;
  • to provide for the repayment to the taxpayers concemed of a certain portion of the normal tax paid by those taxpayers; 
  • to amend the Income Tax Act, 1962, the Income Tax Act, 1974, and the Income Tax Ordinance, 1974, of the said territory; and
  • to provide for incidental matters.


9 July 1976