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. 36 of 1996
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 28 February 1997 and 30 June 1997, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1997; to amend the Income Tax Act, 1962; to amend the Income Tax Act, 1994; to withdraw a Government Notice; 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 28 February 1997 and 30 June 1997, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1997; to amend the Income Tax Act, 1962; to amend the Income Tax Act, 1994; to withdraw a Government Notice; 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 4 of Act 58 of 1962... |
| 4. | Amendment
of section 6 of Act 58 of 1962... |
| 5. | Amendment
of section 7A of Act 58 of 1962... |
| 6. | Amendment
of section 8 of Act 58 of 1962... |
| 7. | Amendment
of section 9B of Act 58 of 1962... |
| 8. | Amendment
of section 10 of Act 58 of 1962... |
| 9. | Amendment
of section 11 of Act 58 of 1962... |
| 10. | Amendment
of section 16A of Act 58 of 1962... |
| 11. | Amendment
of section 18A of Act 58 of 1962... |
| 12. | Amendment
of section 22 of Act 58 of 1962... |
| 13. | Amendment
of section 24I of Act 58 of 1962... |
| 14. | Amendment
of section 24J of Act 58 of 1962... |
| 15. | Amendment
of section 27 of Act 58 of 1962... |
| 16. | Amendment
of section 29 of Act 58 of 1962... |
| 17. | Amendment
of section 36 of Act 58 of 1962... |
| 18. | Amendment
of section 56 of Act 58 of 1962... |
| 19. | Amendment
of section 64 of Act 58 of 1962... |
| 20. | Amendment
of section 64A of Act 58 of 1962... |
| 21. | Amendment
of section 64B of Act 58 of 1962... |
| 22. | Amendment
of section 64C of Act 58 of 1962... |
| 23. | Amendment
of section 79 of Act 58 of 1962... |
| 24. | Amendment
of section 89quat of Act 58 of 1962... |
| 25. | Amendment
of section 89quin of Act 58 of 1962... |
| 26. | Amendment
of section 91 of Act 58 of 1962... |
| 27. | Amendment
of section 101 of Act 58 of 1962... |
| 28. | Amendment
of section 102A of Act 58 of 1962... |
| 29. | Amendment
of section 103 of Act 58 of 1962... |
| 30. | Amendment
of paragraph 4 of First Schedule to Act 58 of 1962... |
| 31. | Amendment
of paragraph 5 of First Schedule to Act 58 of 1962... |
| 32. | Amendment
of paragraph 11 of First Schedule to Act 58 of 1962... |
| 33. | Deletion
of paragraph 18 of First Schedule to Act 58 of 1962 |
| 34. | Amendment
of paragraph 1 of Fourth Schedule to Act 58 of 1962... |
| 35. | Amendment
of paragraph 11B of Fourth Schedule to Act 58 of 1962... |
| 36. | Amendment
of paragraph 15 of Fourth Schedule to Act 58 of 1962... |
| 37. | Amendment
of paragraph 18 of Fourth Schedule to Act 58 of 1962... |
| 38. | Deletion
of heading preceding paragraph 29 of Fourth Schedule to Act 58 of 1962 |
| 39. | Deletion
of headings following paragraph 32 of the Fourth Schedule to Act 58 of
1962 |
| 40. | Amendment
of paragraph 1 of Seventh Schedule to Act 58 of 1962... |
| 41. | Amendment
of expression in principal Act |
| 42. | Amendment
of section 9 of Act 21 of 1994 |
| 43. | Withdrawal
of Government Notice No. 1154 of 4 August 1995 |
| 44. | Repeal
of laws, and saving |
| 45. | Commencement
of certain amendments |
| 46. | Short
title |
| Sch. | SCHEDULE. RATES OF NORMAL TAX PAYABLE BY PERSONS OTHER THAN COMPANIES IN RESPECT OF THE YEARS OF ASSESSMENT ENDING 28 FEBRUARY 1997 AND 30 JUNE 1997, AND BY COMPANIES IN RESPECT OF YEARS OF ASSESSMENT ENDING DURING THE PERIOD OF 12 MONTHS ENDING 31 MARCH 1997 (SECTION 1) [s1] |
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 1996_036_000_19960703 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 1997_028_000_19970704 . | N/A | REQ.INFO | LINK |
| As amended by Act 1998_030_000_19980629 . | N/A | 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.