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Income Tax Amendment Act 168 of 1993

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168 of 1993

The Income Tax Amendment Act 168 of 1993 intends:

  • to amend the Income Tax Act, 1962, so as
  • to provide for the transfer of certain amounts between companies within the same group of companies; and
  • to further provide for the refund of Standard Income Tax on Employees (SITE) under certain circumstances;
  • to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and
  • to provide for matters connected therewith.

Commencement

15 December 1993