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  4. Tax On Retirement Funds Act 38 of 1996 [repealed]

Tax on Retirement Funds Act 38 of 1996 [repealed]

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act38of1996.pdf 996.82 KB
38 of 1996

The repealed Tax on Retirement Funds Act 38 of 1996 intended:

  • to provide for the taxation of interest and rental income of retirement funds and untaxed poiicyholder funds of insurers; and
  • to provide for matters connected therewith.

Commencement

1 March 1996

Amendments

  • Amended by Revenue Laws Second Amendment Act 36 of 2007
  • Amended by Taxation Laws Second Amendment Act 9 of 2007
  • Amended by Taxation Laws Amendment Act 8 of 2007
  • Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
  • Amended by Revenue Laws Amendment Act 31 of 2005
  • Amended by Taxation Laws Amendment Act 16 of 2004
  • Amended by Exchange Control Amnesty and Amendment of Taxation Laws Act 12 of 2003
  • Amended by Revenue Laws Amendment Act 59 of 2000
  • Amended by Taxation Laws Amendment Act 30 of 2000
  • Amended by Taxation Laws Amendment Act 30 of 2000
  • Amended by Taxation Laws Amendment Act 27 of 1997
  • Amended by Revenue Laws Amendment Act 46 of 1996
Repealed By
Taxation Laws Amendment Act 43 of 2014

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