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act-65-1973.pdf | 26.21 MB |
65 of 1973
The Income Tax Act 65 of 1973 intends:
- to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years or assessment ending on 28 February 1974 and 30 June 1974, and by companies in respect of taxable incomes for years or assessment ending during the period of twelve months ending on 31 March 1974;
- 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 concerned of a certain portion of the normal tax paid by those taxpayers;
- to amend the Income Tax Act, 1962; and
- to provide for incidental matters.
Commencement
27 June 1973, unless otherwise indicated in the Act
Amendments
- Amended by Income Tax Act 28 of 1997
- Amended by General Law Amendment Act 49 of 1996
- Amended by Income Tax Act 36 of 1996
- Amended by Income Tax Act 21 of 1995
- Amended by Income Tax Act 21 of 1994
- Amended by Income Tax Act 113 of 1993
- Amended by Income Tax Act 141 of 1992
- Amended by Income Tax Act 129 of 1991
- Amended by Income Tax Act 101 of 1990
- Amended by Income Tax Act 70 of 1989
- Amended by Income Tax Amendment Act 99 of 1988
- Amended by Income Tax Act 90 of 1988