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South Africa
NATIONAL LEGISLATION OVERVIEWS
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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

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.]
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As unamended Act 1996_036_000_19960703 EXT.LINK REQ.INFO LINK
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As amended by Act 1998_030_000_19980629 N/A REQ.INFO LINK

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