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Income Tax Act, No. 28 of 1997

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 1998 and 30 June 1998, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1998; to amend the Income Tax Act, 1962; to amend the Income Tax Act, 1996; 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 6 of Act 58 of 1962...
4. Repeal of section 6bis of Act 58 of 1962
5. Amendment of section 6quat of Act 58 of 1962...
6. Amendment of section 8 of Act 58 of 1962...
7. Amendment of section 9 of Act 58 of 1962...
8. Amendment of section 9A of Act 58 of 1962...
9. Insertion of sections 9C and 9D in 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 12B of Act 58 of 1962...
14. Amendment of section 14 of Act 58 of 1962...
15. Amendment of section 20 of Act 58 of 1962...
16. Insertion of section 23G in Act 58 of 1962
17. Amendment of section 24 of Act 58 of 1962...
18. Amendment of section 24I of Act 58 of 1962...
19. Amendment of section 24J of Act 58 of 1962...
20. Insertion of section 24K in Act 58 of 1962
21. Insertion of section 25C in Act 58 of 1962
22. Amendment of section 55 of Act 58 of 1962...
23. Amendment of section 62 of Act 58 of 1962...
24. Repeal of Part VI of Chapter II of Act 58 of 1962
25. Amendment of section 64B of Act 58 of 1962...
26. Amendment of section 70 of Act 58 of 1962...
27. Amendment of section 74 of Act 58 of 1962...
28. Amendment of section 74C of Act 58 of 1962...
29. Amendment of section 74D of Act 58 of 1962...
30. Amendment of section 83 of Act 58 of 1962...
31. Amendment of section 86A of Act 58 of 1962...
32. Amendment of section 87 of Act 58 of 1962
33. Insertion of section 89sex in Act 58 of 1962
34. Amendment of section 93 of Act 58 of 1962
35. Amendment of section 95 of Act 58 of 1962...
36. Amendment of section 96 of Act 58 of 1962...
37. Amendment of section 107 of Act 58 of 1962...
38. Amendment of section 108 of Act 58 of 1962...
39. Repeal of section 110bis of Act 58 of 1962
40. Amendment of paragraph 19 of First Schedule to Act 58 of 1962...
41. Amendment of paragraph 1 of Second Schedule to Act 58 of 1962...
42. Amendment of paragraph 2 of Second Schedule to Act 58 of 1962
43. Insertion of paragraph 2A in Second Schedule to Act 58 of 1962
44. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
45. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
46. Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962...
47. Amendment of paragraph 11A of Fourth Schedule to Act 58 of 1962...
48. Amendment of paragraph 11B of Fourth Schedule to Act 58 of 1962...
49. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
50. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
51. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
52. Amendment of section 8 of Act 36 of 1996
53. Commencement of certain
54. Short title
Sch. SCHEDULE. RATES OF NORMAL TAX PAYABLE BY PERSONS OTHER THAN COMPANIES IN RESPECT OF THE YEARS OF ASSESSMENT ENDING 28 FEBRUARY 1998AND 30 JUNE 1998, AND BY COMPANIES IN RESPECT OF YEARS OF ASSESSMENT ENDING DURING THE PERIOD OF 12 MONTHS ENDING 31 MARCH 1998 (SECTION 1) [s1]
 
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