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| Attachment | Size |
|---|---|
| act-90-1972.pdf | 17.13 MB |
90 of 1972
The Income Tax Act 90 of 1972 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 the twenty-eighth day of February, 1973, and the thirtieth day of Jnne, 1973, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on the thirty-first day of March, 1973;
- to provide for the payment of a portion of the normal tax payable by certain companies into the Revenue Fond 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,
- the Income Tax Act, 1971, and
- the Insolvency Act, 1936;
- to repeal certain provisions of:
- the Financial Relations Consolidation and Amendment Act, 1945 [repealed in 1976],
- the Financial Relations Amendment Act, 1954 [repealed in 1976],
- the Exchequer and Audit Act, 1956 [repealed in 1976],
- the Finance Act, 1960 [repealed in 1977],
- the Finance Act, 1962[repealed in 1977],
- the Income Tax Amendment Act, 1962,
- the Income Tax Amendment Act, 1963,
- the Revenue Laws Amendment Act, 1963,
- the Income Tax Act, 1963,
- the Income Tax Act, 1964,
- the Income Tax Act, 1965,
- the Income Tax Act, 1966,
- the Income Tax Act, 1967,
- the Income Tax Act, 1968,
- the Income Tax Act, 1969, and
- the Income Tax Act, 1970;
- to amend certain provisions of the Income Tax Ordinance, 1961, of South-West Africa; and
- to provide for incidental matters.
Commencement
28 June 1972, unless otherwise indicated in the Act
