This
contains UNCERTIFIED COPY for information/reference. For authentic
copy, please refer to certified copy only. In case
of any
mistake,
please bring it to our notice.
| LegalB's Resources |
South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Income
Tax Act, No. 21 of 1995
Long
title
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 29 February 1996 and 30 June 1996, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1996; to amend the Income Tax Act, 1962; to amend the Income Tax Act, 1994; to provide for special provisions with regard to benefit funds, pension funds, provident funds or retirement annuity funds established or approved by or under the laws of the former Republics of Transkei, Bophuthatswana, Venda and Ciskei, respectively; to extend the application of the Income Tax Act, 1962; to repeal certain laws; and to provide for incidental matters.
Table of contents
Legislation Text Access Point
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 29 February 1996 and 30 June 1996, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1996; to amend the Income Tax Act, 1962; to amend the Income Tax Act, 1994; to provide for special provisions with regard to benefit funds, pension funds, provident funds or retirement annuity funds established or approved by or under the laws of the former Republics of Transkei, Bophuthatswana, Venda and Ciskei, respectively; to extend the application of the Income Tax Act, 1962; to repeal certain laws; and to provide for incidental matters.
Table of contents
| SECTION | TITLE |
| 1. | Rates of normal tax |
| 2. | Amendment
of section 1 of Act 58 of 1962... |
| 3. | Amendment
of section 3 of Act 58 of 1962... |
| 4. | Amendment
of section 5 of Act 58 of 1962... |
| 5. | Amendment
of section 6 of Act 58 of 1962... |
| 6. | Amendment
of section 7 of Act 58 of 1962... |
| 7. | Amendment
of section 7A of Act 58 of 1962... |
| 8. | Amendment
of section 8 of Act 58 of 1962... |
| 9. | Amendment of section 9 of Act 58 of 1962... |
| 10. | Amendment
of section 10 of Act 58 of 1962... |
| 11. | Amendment
of section 10A of Act 58 of 1962... |
| 12. | Amendment
of section 11 of Act 58 of 1962... |
| 13. | Amendment
of section 12C of Act 58 of 1962... |
| 14. | Amendment
of section 14 of Act 58 of 1962... |
| 15. | Amendment
of section 14bis of Act 58 of 1962... |
| 16. | Amendment
of section 18 of Act 58 of 1962... |
| 17. | Amendment
of section 20 of Act 58 of 1962... |
| 18. | Amendment
of section 21 of Act 58 of 1962... |
| 19. | Amendment of section 22 of Act 58 of 1962... |
| 20. | Amendment
of section 23D of Act 58 of 1962... |
| 21. | Insertion
of section 24J in Act 58 of 1962 |
| 22. | Amendment
of section 29 of Act 58 of 1962... |
| 23. | Substitution
of section 31 of Act 58 of 1962 |
| 24. | Insertion
of sections 37F and 37G in Act 58 of 1962 |
| 25. | Repeal
of Part III of Chapter II of Act 58 of 1962 |
| 26. | Amendment
of section 57 of Act 58 of 1962... |
| 27. | Insertion
of section 57A in Act 58 of 1962 |
| 28. | Amendment
of section 64A of Act 58 of 1962... |
| 29. | Amendment
of section 64B of Act 58 of 1962... |
| 30. | Amendment of section 64C of Act 58 of 1962... |
| 31. | Amendment of section 77 of Act 58 of 1962... |
| 32. | Amendment
of section 79 of Act 58 of 1962... |
| 33. | Amendment
of section 89quat of Act 58 of 1962... |
| 34. | Amendment
of paragraph 19 of First Schedule to Act 58 of 1962... |
| 35. | Amendment
of paragraph 1 of Second Schedule to Act 58 of 1962... |
| 36. | Amendment
of paragraph 4 of Second Schedule to Act 58 of 1962... |
| 37. | Amendment
of paragraph 1 of Fourth Schedule to Act 58 of 1962... |
| 38. | Amendment
of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 39. | Amendment of paragraph 11 of Fourth Schedule to Act 58 of 1962 |
| 40. | Amendment
of paragraph 11B of Fourth Schedule to Act 58 of 1962... |
| 41. | Deletion
of paragraph 12, and heading thereto, of Fourth Schedule to Act 58 of
1962... |
| 42. | Deletion
of paragraph 12A, and heading thereto, of Fourth Schedule to Act 58 of
1962... |
| 43. | Amendment
of paragraph 15 of Fourth Schedule to Act 58 of 1962... |
| 44. | Amendment
of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 45. | Amendment
of
paragraph 30 of Fourth Schedule to Act 58 of 1962 |
| 46. | Amendment
of
paragraph 5 of Seventh Schedule to Act 58 of 1962... |
| 47. | Amendment
of
paragraph 7 of Seventh Schedule to Act 58 of 1962... |
| 48. | Amendment
of
paragraph 11 of Seventh Schedule to Act 58 of 1962... |
| 49. | Amendment of paragraph 12 of Seventh Schedule to Act 58 of 1962... |
| 50. | Deletion
of
paragraph 13A, and heading thereto, of Seventh Schedule to Act 58 of
1962... |
| 51. | Deletion
of
paragraph 14, and heading thereto, of Seventh Schedule to Act 58 of
1962... |
| 52. | Deletion
of
paragraph 15, and heading thereto, of Seventh Schedule to Act 58 of
1962... |
| 53. | Amendment of section 24 of Act 21 of 1994 |
| 54. | Amendment of section 41 of Act 21 of 1994 |
| 55. | Repeal
of
section 42 of Act 21 of 1994 |
| 56. | Special
provisions to apply to former Republics of Transkei, Bophuthatswana,
Venda and Ciskei in respect of certain provisions of principal Act |
| 57. | Application
of
the principal Act |
| 58. | Repeal
of
laws, and saving |
| 59. | Commencement
of certain amendments |
| 60. | Short
title |
| Sch.1. | SCHEDULE
1. RATES OF NORMAL TAX PAYABLE BY PERSONS OTHER THAN COMPANIES IN
RESPECT OF THE YEARS OF ASSESSMENT ENDING 29 FEBRUARY 1996 AND 30 JUNE
1996, AND BY COMPANIES IN RESPECT OF YEARS OF ASSESSMENT ENDING DURING
THE PERIOD OF 12 MONTHS ENDING 31 MARCH 1996 (SECTION 1) |
| Sch.2. | SCHEDULE 2. LAWS REPEALED (SECTION 58) |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 1995_021_000_19950719 | EXT.LINK | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.