Files
| Attachment | Size |
|---|---|
| act-96-1985.pdf | 4 MB |
96 of 1985
The Income Tax Act 96 of 1985 intends:
- to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years· of assessment ending on 28 February 1986 and 30 June 1986, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1986;
- to amend the Income Tax Act, 1962;
- to amend the Income Tax Act, 1983;
- to provide that the Commissioner for Inland Revenue shall not be required to assess to tax the value of certain benefits or advantages granted during certain years of assessment;
- to provide that the said Commissioner shall refrain from taking steps for the assessment or recovery of certain penalties or for the institution of certain legal proceedings; and
- to provide for incidental matters.
Commencement
24 July 1985
