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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Income Tax Act, No. 58 of 1962

Long title

To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons, to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.

[...as amended by Act 2001_005_039]


Table of contents

SECTION TITLE 
ARRANGEMENT OF SECTIONS

PRELIMINARY
1. Interpretation
CHAPTER I. ADMINISTRATION
2. Administration of Act [...Title amended by Act 2011_028_271 Sch1 Item 24 - was entitled "Act to be administered by Commissioner"]*
3. Exercise of powers and performance of duties
4. ... [...repealed by Act 2011_028_271 Sch1 Item 26 - was entitled "Preservation of secrecy"]
4A. Exercise of powers and performance of duties by Minister [...inserted by Act 2006_021_004]
CHAPTER II. THE TAXES
ChII Part I. Normal Tax
5. Levy of normal tax and rates thereof
5A. ... [...inserted by Act 1971_088_006] [...repealed by Act 1980_104_004]
6. Normal tax rebates [...repealed by Act 1971_088_007] [...inserted by Act 1980_104_005]
6A. Medical scheme fees tax credit [...inserted by Act 2011_024_010]
6B. Additional medical expenses tax credit [...inserted by Act 2012_022_007]
6bis. ... [...inserted by Act 1971_088_007] [...repealed by Act 1997_028_004]
6ter. ... [...inserted by Act 1967_095_008] [...repealed by Act 1991_129_006]
6quat. Rebate or deduction in respect of foreign taxes on income [...inserted by Act 1969_089_009] [...repealed by Act 1983_094_005 - was entitled "_"] [...inserted by Act 1987_085_005]
6quin. Rebate in respect of foreign taxes on income from source  within Republic [...inserted by Act 1979_104_006] [...repealed by Act 1983_094_006 - was entitled "_"] [...inserted by Act 2011_024_012]
6sex. [...inserted by ...] [...inserted by Act 2011_024_014] [...repealed by Act 2012_022_005 - was entitled "Rebate in respect of dividends tax on income of foreign companies"]
7. When income is deemed to have accrued or to have been received
7A. Date of receipt or accrual of antedated salaries or pensions and of certain retirement gratuities [...inserted by Act 1975_069_006]
7B. Timing of accrual and incurral of variable remuneration [..inserted by Act 2012_022_008]
7C.Loan, advance or credit granted to a trust by connected person [...inserted by Act 2016_015_012_y 0119] [ ... Title amended by Act 2019_034_004_20200115 - was entitled "Loan or credit advanced to a trust by a connected person"] 
7D.Calculation of amount of interest [...inserted by Act 2017_017_006(1)_20171218]
7E.Time of accrual of interest payable by SARS [...inserted by Act 2017_017_007(1)_20171218]
7F.Deduction of interest repaid to SARS [...inserted by Act 2018_023_011_20190117]
8. Certain amounts to be included in income or taxable income
8A. Gains made by directors of companies or by employees in respect of rights to acquire marketable securities [...inserted by Act 1969_089_011]
8B. Taxation of amounts derived from broad-based employee share plan [...inserted by Act 1980_104_006] [...repealed by Act 1990_101_006 - was entitled "_"] [...inserted by Act 2004_032_008]
8C. Taxation of directors and employees on vesting of equity instruments [...inserted by Act 1981_096_007 [...repealed by Act 1990_101_007 - was entitled "_"] [...inserted by Act 2004_032_008]
8D. ... [...inserted by Act 1981_096_007] [...repealed by Act 1990_101_008 - was entitled "_"]
8E. Dividends on certain shares deemed to be interest in relation to the recipient thereof [...inserted by Act 1989_070_006] [...substituted by Act 2012_022_011]
8EA.** Dividends on third-party backed shares deemed to be income in relation to recipients thereof [...inserted by Act 1989_070_006] [...repealed by Act _ - was entitled "_"] [...inserted by Act 2012_022_012]
8F. Interest on hybrid debt instruments deemed to be dividends in specie [...inserted by Act 2004_032_010] [...substituted by Act 2013_031_012]
8FA. Hybrid interest deemed to be dividends in specie [...inserted by Act 2013_031_014]
8G.Determination of contributed tax capital in respect of shares issued to a group company [...inserted by Act 2017_017_013(1)_20171218]
9. Source of income [... substituted by Act 2011_024_022 - was entitled "Circumstances in which amounts deemed to have accrued from sources within the Republic"]
9A. Blocked foreign funds [...inserted by Act 1987_085_008] [...repealed by Act 2000_059_008 - was entitled "_"] [...inserted by Act 2002_074_013]
9B. ... [...inserted by Act 1990_101_009] [...repealed by Act 2013_031_017 - was entitled "Circumstances in which certain amounts received or accrued in relation to disposal of listed shares are deemed to be of capital nature"]
9C. Circumstances in which certain amounts received or accrued from disposal of shares are deemed to be of a capital nature [...inserted by Act 1997_028_009] [...repealed by Act 2000_059_009 - was entitled "Taxation of investment income from foreign sources"] [...inserted by Act 2007_035_014]
9D. Net income of controlled foreign companies [... inserted by Act 1997_028_009]
9E. ... [...inserted by Act 2000_030_020] [...repealed by Act 2003_045_023 - was entitled "Taxation of foreign dividends"] [... inserted by Act 2008_060_014] [...repealed by Act 2012_022_015 - was entitled "Taxation of passive holding companies"]
9F. ... [ inserted by Act 2000_059_012] [...repealed by Act 2003_045_024 - was entitled "Income from foreign sources"]
9G. ... [...inserted by Act 2001_060_025] [...repealed by Act 2013_031_020 - was entitled "Taxable income in respect of foreign equity instruments"]
9H. Change of residence, ceasing to be controlled foreign company or becoming headquarter company [...inserted by Act 2011_024_026] [...Title amended by Act 2012_022_017 - was entitled "Change of residence or becoming headquarter company"]
9HA. Disposal by deceased person [...inserted by Act 2015_025_015_20160108]
9HB.Transfer of asset between spouses [...inserted by Act 2018_023_020_20190117]
9I. Headquarter companies [...inserted by Act 2011_024_027]
9J.Interest of non-resident persons in immovable property [...inserted by Act 2018_023_021_20190117]
10. Exemptions
10A. Exemption of capital element of purchased annuities  [...inserted by Act 1973_065_008]
10B. Exemption of foreign dividends and dividends paid or declared by headquarter companies [...inserted by Act 2011_024_029]
10C.. Exemption of non-deductible element of annuities [...inserted by Act 2012_022_021] [...Title amended by Act 2019_034_014_20200115 - was entitled "Exemption of non-deductible element of compulsory annuities"] 
11. General deductions allowed in determination of taxable income
11A. Deductions in respect of expenditure and losses incurred prior to commencement of trade [...inserted by Act 2003_045_028]
11B. ... [...inserted by Act 2003_045_029] [...repealed by Act 2013_031_028 - was entitled "Deductions in respect of research and development"]
11C. ... [...inserted by Act 2004_032_018] [...repealed by Act 2011_024_031 - was entitled "Deductions in respect of foreign dividends"]
11D. Deductions in respect of scientific or technological research and development [...inserted by Act 2006_020_013]
11E. Deduction of certain expenditure incurred by sporting bodies [...inserted by Act 2007_035_020]
11F. Deduction in respect of contributions to retirement funds [...inserted by Act 2017_017_021(1)_20171218]
11bis. ... [...inserted by Act 1962_090_010] [... repealed by Act 2002_074_020 - was entitled "_"]
11ter. ... [...inserted by Act 1964_090_010] [...repealed by Act 1992_141_012 - was entitled "_"]
11quat. ... [...inserted by Act 1964_090_010] [...repealed by Act 1992_141_013 - was entitled "_"]
11quin. ... [...inserted by Act 1964_090_010] [...repealed by Act 1992_141_014 - was entitled "_"]
11sex. Deduction of compensation for railway operating losses [...inserted by Act 1972_090_010]
11sept. ... [...inserted by Act 1974_085_014] ...repealed by Act 1991_129_015 - was entitled "_"]
11oct. ... [...inserted by Act 1982_091_010] [...repealed by Act 1999_053_021(1) - was entitled "_"]
12. ... [...repealed by Act 1991_129_016 - was entitled "_"]
12A. ... [...inserted by Act 1966_055_016] [...repealed by Act 1991_129_017 - was entitled "_"]
12B. Deduction in respect of certain machinery, plant, implements, utensils and articles used in farming or production of renewable energy [...inserted by Act 1988_090_011]
12C. Deduction in respect of assets used by manufacturers or hotel keepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agricultural products [...inserted by Act 1990_101_014[...amended by Act 2018_023_027_20190117 - was entitled "Deduction in respect of assets used by manufacturers or hotelkeepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agricultural products"]
12D. Deduction in respect of certain pipelines, transmission lines and railway lines [...inserted by Act 2000_030_023]
12DA. Deduction in respect of rolling stock [...inserted by Act 2007_035_024]
12E. Deductions in respect of small business corporations [...inserted by Act 2001_019_012]
12F. Deduction in respect of airport and port assets [...inserted by Act 2001_019_012]
12G. ... [...inserted by Act 2001_019_012] [...repealed by Act 2012_022_026 - was entitled "Additional industrial investment allowance in respect of industrial assets used for qualifying strategic industrial projects"]
12H. Additional deduction in respect of learnership agreements [...inserted by Act 2002_030_018]
12I. Additional investment and training allowances in respect of industrial policy projects [...inserted by Act 2008_060_026]
12J. Deductions in respect of expenditure incurred in exchange for issue of venture capital company shares [...inserted by Act 2008_060_027]
12K. ... [...inserted by Act 2009_017_026] [... repealed by Act 2019_034_018_20200115 - was entitled "Exemption of certified emission reductions"] 
12L. Deduction in respect of energy efficiency savings [...inserted by Act 2009_017_027] [...re-labeled by Act 2012_022_029 - was entitled "Allowance for energy efficiency savings"] 
12M. Deduction of medical lump sum payments [...inserted by Act 2009_017_028]
12N. Deductions in respect of improvements not owned by taxpayer [...inserted by Act 2010_007_029]
12NA. Deductions in respect of improvements on property in respect of which government holds a right of use or occupation [...inserted by Act 2014_043_025]
12O. Exemption in respect of films [...inserted by Act 2011_024_039]
12P. Exemptions of amounts received or accrued in respect of government grants [...inserted by Act 2012_022_033]
12Q. Exemption of income in respect of ships used in international shipping [...inserted by Act 2013_031_041]
12R. Special economic zones [...inserted by Act 2013_031_043]
12S. Deducation in respect of buildings in special economic zones [...inserted by Act 2013_031_044]
12T. Exemption of amounts received or accrued in respect of tax free investments [...inserted by Act 2014_043_028]
12U.Additional deduction in respect of roads and fences in respect of production of renewable energy [...inserted by Act 2016_015_036_20170119]
13. Deductions in respect of buildings used in a process of manufacture
13bis. Deductions in respect of buildings used by hotel keepers [...inserted by Act 1965_088_015]
13ter. Deductions in respect of residential buildings [...inserted by Act 1982_091_013]
13quat. Deductions in respect of erection or improvement of buildings in urban development zones [...inserted by Act 2003_045_033]
13quin. Deduction in respect of commercial buildings [...inserted by Act 2007_035_028]
13sex. Deduction in respect of certain residential units [...inserted by Act 2008_060_031]
13sept. Deduction in respect of sale of low-cost residential units on loan account [...inserted by Act 2008_060_032]
14. ... [.. repealed by Act 2013_031_049 - was entitled "Deductions in respect of ships"]
14bis. ... [...inserted by Act 1965_088_016] [...repealed by Act 2013_031_050 - was entitled "Deductions in respect of aircraft"]
15. Deductions from income derived from mining operations
15A Amounts to be taken into account in respect of trading stock derived from mining operations [...inserted by Act 1975_069_015] [...repealed by Act 1990_101_015 - was entitled "_"] [...inserted by Act 2009_017_030]
16. ... [...repealed by Act 1994_021_013 - was entitled "_"]
16A. ... [...inserted by Act 1989_070_010] [...repealed by Act 1994_021_013 - was entitled "_"]
17. ... [...repealed by Act 2000_059_025 - was entitled "_"]
17A. Expenditure incurred by a lessor of land let for farming purposes, in respect of soil erosion works [...inserted by Act 1968_076_011]
18. ... [...repealed by Act 1971_088_015 - was entitled "_"] [...inserted by Act 1980_104_012] [...repealed by Act 2013_031_051 - was entitled "Deduction in respect of medical and dental expenses"]
18A. Deduction of donations to certain organisations [...inserted by Act 1969_089_015]
18B. ... [...inserted by Act 1986_065_011] [...repealed by Act 1994_021_014 - was entitled "_"]
19. Concession or compromise in respect of a debt [...repealed by Act 2000_030_025_20000719] [...inserted by Act 2012_022_036_20130201] [...Title amended by Act 2013_031_053_20131212 - was entitled "Reduction or cancellation of debt"] [...Title substittued by Act 2017_017_032(1)_20171218 - was entitled "Reduction of debt"]
20. Set-off of assessed losses
20A. Ring-fencing of assessed losses of certain trades [...inserted by Act 1969_089_019] [...repealed by Act 1990_101_020 - was entitled "_"] [..inserted by Act 2003_045_036]
20B. Limitation of losses from disposal of certain assets [...inserted by Act 2004_032_020]
20C. Ring-fencing of interest incurred by headquarter companies  [...inserted by Act 2010_007_038]
21. Deduction of alimony, allowance or maintenance
21bis. ... [...inserted by Act 1963_006_007] [...repealed by Act 1983_094_019 - was entitled "_"]
21ter. ... [...inserted by Act 1969_089_020] [...repealed by Act 1999_053_024(1) - was entitled "_"]
21quat. ... [...inserted by Act 1973_065_017] [...repealed by Act 1988_090_017 - was entitled"_"]
22. Amounts to be taken into account in respect of values of trading stocks
22A. Schemes of arrangement involving trading stock [...inserted by Act 1971_088_019]
22B. Dividends treated as income on disposal of certain shares [...inserted by Act 2009_017_034]
23. Deductions not allowed in determination of taxable income
23A. Limitation of allowances granted to lessors of certain assets [...inserted by Act 1984_121_021]
23B. Prohibition of double deductions [...inserted by Act 1991_129_025]
23C. Reduction of cost or market value of certain assets [...inserted by Act 1991_129_025]
23D. Limitation of allowances granted in respect of certain assets [...inserted by Act 1993_113_019]
23E. ... [...inserted by Act 1993_113_019] [...repealed by Act 2012_022_045 - was entitled "Provisions relating to leave pay"]
23F. Acquisition or disposal of trading stock [...inserted by Act 1994_021_017]
23G. Sale and leaseback arrangements [...inserted by Act 1997_028_016]
23H. Limitation of certain deductions [...inserted by Act 2000_030_031(1)]
23I. Prohibition of deductions in respect of certain intellectual property [...inserted by Act 2007_035_037]
23J. ... [...inserted by Act 2007_035_038] [...repealed by Act 2012_022_048 - was entitled "Limitation of allowances granted in respect of assets previously held by connected persons"]
23K. Limitation of deductions in respect of reorganisation and acquisition transactions [...inserted by Act 2011_024_049] [...Title amended by Act 2012_022_049 - was entitled "Limitation of deductions in respect of reorganisation transactions"]
23L. Limitation of deductions in respect of certain short-term insurance policies [...inserted by Act 2012_022_050_20130201] [...Title amended by Act 2013_031_060]
23M. Limitation of interest deductions in respect of debts owed to persons not subject to tax under this Chapter [...inserted by Act 2013_031_061]
23N. Limitation of interest deductions in respect of debts owed to persons not subject to tax [...inserted by Act 2013_031_063] [...Title amended by Act 2016_015_041_20170119 - was entitled "Limitation of interest deductions in respect of reorganisation and acquisition transactions"]
23O. Limitation of deductions by small, medium or micro-sized enterprises in respect of amounts received or accrued from small business funding entities [...inserted by Act 2014_043_039]
24. Credit agreements and debtors allowance
24A. Transactions whereby fixed property is or company shares are exchanged for shares [...inserted by Act 1969_089_023]
24B. ... [...inserted by  Act 1978_101_009] [...repealed by Act 2000_030_032 - was entitled "_"] [...inserted by Act 2004_032_022] [...repealed by Act 2013_031_065 - was entitled "Transactions where assets are acquired in exchange for shares issued"]
24BA. Transaction where assets are acquired as consideration for shares issued [...inserted by Act 2012_022_052]
24C. Allowance in respect of future expenditure on contracts [...inserted by Act 1980_104_018]
24D. Deduction of certain expenditure incurred in respect of any National Key Point or specified important place or area [...inserted by Act 1981_096_020]
24E. Allowance in respect of future expenditure by sporting bodies [...inserted by Act 1982_091_018] [...repealed by Act 1988_090_018 - was entitled "_"] [...inserted by Act 2010_007_034]
24F. [...inserted by Act 1987_085_017] [...repealed by Act 2013_031_067_20131212 - was entitield "Allowance in respect of films"]
24G. Taxable income of toll road operators [...inserted by Act 1988_090_020]
24H. Persons carrying on trade or business in partnership [...inserted by Act 1988_090_021]
24I. Gains or losses on foreign exchange transactions [...inserted by Act 1993_113_021]
24J. Incurral and accrual of interest [...inserted by Act 1995_021_021]
24JA. Sharia compliant financing arrangements [...inserted by Act 2010_007_048]
24JB. Taxation in respect of financial assets and liabilities of certain persons [...Title amended by Act 2014_043_043 - was entitled "Fair value taxation in respect of financial instruments"]
24K. Incurral and accrual of amounts in respect of interest rate agreements [...inserted by Act 1997_028_020]
24L. Incurral and accrual of amounts in respect of option contracts [...inserted by Act 1999_053_028(1) ]
24M. Incurral and accrual of amounts in respect of assets acquired or disposed of for unquantified amount [...inserted by Act 2004_032_025]
24N. Incurral and accrual of amounts in respect of disposal or acquisition of equity shares [...inserted by Act 2004_032_026]
24O.  Incurral of interest in terms of certain debts deemed to be in production of income [...inserted by Act 2012_022_057] [...substituted by Act 2015_025_046_20160108] 
24P.  Allowance in respect of future repairs to certain ships [...inserted by Act 2014_043_044]
25. Taxation of deceased estates [...substituted by Act 2015_025_046_20160108 - was entitled "Income of beneficiaries and estates of deceased persons"] 
25A. Determination of taxable incomes of permanently separated spouses [...inserted by Act 1966_055_021]
25B. Income of trusts and beneficiaries of trusts [...inserted by Act 1991_129_027]
25BA. Amounts received by or accrued to certain portfolios of collective investment schemes and holders of participatory interests in portfolios [...inserted by Act 2009_017_039]
25BB. Taxation of REITs [...inserted by Act 2012_022_059] 
25C. Income of insolvent estates [...inserted by Act 1997_028_021]
25D. Determination of taxable income in foreign currency [...inserted by Act 2000_059_033]
26. Determination of taxable income derived from farming
26A. Inclusion of taxable capital gain in taxable income [...inserted by Act 2001_005_014]
26B. Taxation of oil and gas companies [...inserted by Act 2006_020_021 ]
27. Determination of taxable income of co-operative societies and companies
28. Taxation of short-term insurance business [...Title amended by Act 2012_022_061 - was entitled "Determination of taxable income derived from insurance business"]
28bis. ... [...inserted by Act 1965_088_019] [...repealed by Act 2001_060_038 - was entitled "Assessments on transfer of business undertaking by foreign company to South African subsidiary"]
29. ... [...repealed by Act 1984_121_023 - was entitled "_"] [... inserted by Act 1993_113_025(1)] [...] [...repealed by Act 2006_020_029 - was entitled "Taxable income of companies carrying on long-term insurance business"]
29A. Taxation of long-term insurers [... inserted by Act 1999_053_030]
29B. Mark-to-market taxation in respect of long-term insurers [... inserted by Act 2012_022_063]
30. Public benefit organizations [...repealed by Act 1994_021_020(1) - was entitled "_"] [...inserted by Act 2000_030_035(1)] [...] [...inserted by Act 2000_030_035(1) (as amended by 2000_059_073(1))]
30A. Recreational clubs [... inserted by Act 2006_020_025]
30B. Associations [...inserted by Act 2010_007_055]
30C.  Small business funding entities [...inserted by Act 2014_043_049]
31. Tax payable in respect of international transactions to be based on arm's length principle [...substituted by Act 2011_024_057 - was entitled "Determination of taxable income of certain persons in respect of international transactions"]
31A ... [...inserted by Act 2003_045_047] [...repealed by Act 2004_032_029 - was entitled "Disposal of assets by non-resident persons"]
32. ... [...repealed by Act 2007_008_027 - was entitled "_"]
33. Assessment of owners or charterers of ships or aircraft who are not residents of the Republic
34. ... [...repealed by Act 1962_090_019 - was entitled "_"]
35. ... [ repealed by Act 2012_022_065 - was entitled "Assessment of persons not ordinarily resident or registered, managed or controlled in the Republic who derive income from royalties or similar payments"]
35A. Withholding of amounts from payments to non-resident sellers of immovable property [...inserted by Act 2004_032_030 ]
36. Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations
37. Calculation of capital expenditure on sale, transfer, lease or cession of mining property
37A. Closure rehabilitation company or trust [...inserted by Act 1969_089_027] [...repealed by Act 1983_094_026 - was entitled "_"] [...inserted by Act 2006_020_027]
37B. Deductions in respect of environmental expenditure [...inserted by Act 1978_101_012] [... repealed by Act 1994_021_022(1) - was entitled "_"] [...inserted by Act 2007_035_048]
37C. Deductions in respect of environmental conservation and maintenance [...inserted by Act 1984_030_003] [....repealed by Act 2007_035_049 - was entitled "_"] [...inserted by Act 2008_060_046]
37D. Allowance in respect of land conservation in respect of naturereserves or national parks [...inserted by Act 1990_101_027] [...repealed by Act 2007_035_050 - was entitled "Determination of taxable income of married women"] [...inserted by Act 2014_043_053]
37E. ... [...inserted by Act 1991_136_003] [...repealed by Act 2007_008_029 - was entitled "Application of certain provisions where taxpayer carries on value-added process"]
37F. Determination of taxable income derived by persons previously assessable under certain other laws [... inserted by Act 1995_021_024(1)]
37G. Determination of taxable income derived from small business undertakings [...inserted by Act 1995_021_024(1)]
37H. ... [...inserted by Act 1996_046_012] [...repealed by Act 2012_022_067 - was entitled "Tax holiday scheme for certain companies"]
ChII Part IA. Withholding tax on interest [...inserted by Act 2010_007_058]
37I. ... [...inserted by Act 2010_007_058] [...repealed by Act 2012_022_068 - was entitled  "Definitions"]
37J. ... [...inserted by Act 2010_007_058] [...repealed by Act 2012_022_068 - was entitled  "Levy of withholding tax on interest"]
37JA.. ... [...inserted by Act 2011_024_062]  [...repealed by Act 2012_022_068 - was entitled  "Liability for tax"]
37K. ... [...inserted by Act 2010_007_058] [...repealed by Act 2012_022_068 - was entitled  "Exemption from withholding tax on interest"]
37L. ... [...inserted by Act 2010_007_058] [...inserted by Act 2012_021_011] [...repealed by Act 2012_022_068 - was entitled  "Withholding and payment of withholding tax on interest by pyers of interest"]
37M. ... [...inserted by Act 2010_007_058] [...substituted by Act 2011_024_065 - was entitled 'Recovery of unpaid withholding tax on interest"] [...inserted by Act 2012_021_011] [...repealed by Act 2012_022_068 - was entitled  "Payment and recovery of tax"]
37N. ... [...] [...inserted by Act 2011_024_066 - was entitled "Recovery of unpaid withholding tax on interest"] [...repealed by Act _ - was entitled "_" [...inserted by Act 2012_021_011] [...repealed by Act 2012_022_068 - was entitled  "Refund of withholding tax on interest"]
37O. ... [...] [...repealed by  Act ... - was entitled "Recorvery of unpaid withholding tax on interest"] [...inserted by Act 2012_021_011] [...repealed by Act 2014_044_066 - was entitled "Currency of payments made to Commissioner"]**
CHII Part II. Special Provisions Relating to Companies
38. Classification of companies
39. Redetermination of company’s status
40. ... [...repealed by Act 2011_028_271 Sch1 Item 44 - was entitled "Objection and appeal"]
40A. Close corporations [...inserted by Act 1984_121_025]
40B. Conversion of co-operative to company [...inserted by Act 1985_096_017] [... repealed by Act 1990_101_029 - was entitled "_"] [...inserted by Act 1993_113_031]
40C. Issue of shares or granting of options or rights for no consideration [...inserted by Act 2008_060_047] [...Title amended by Act 2015_025_059_20160108 - was entitled 'Issue of shares options for no consideration"]
40CA. . Acquisitions of assets in exchange for shares or debt issued [...inserted by Act 2012_022_071]
40D. Communications licence conversions [... inserted by Act 2009_017_046]
40E. Ceasing to be controlled foreign company [... inserted by Act 2015_025_060_20160108]
ChII Part III. Special rules relating to asset-for-share transactions, amalgamation transactions, intra-group transactions, unbundling transactions and liquidation distributions
41. General [...repealed by Act 1995_021_025(1) - was entitled "_"] [...inserted by Act 2001_060_044]
42. Asset-for-share transactions [...repealed by Act 1995_021_025(1) - was entitled "_"] [...inserted by Act 2001_060_044]
43. Substitutive share-for-share transactions [...repealed by Act 1995_021_025(1) - was entitled "_"] [...inserted by Act 2001_060_044] [...repealed by Act 2007_035_054 - was entitled "Share-for-share transactions"] [ ...inserted by Act 2012_022_075]
44. Amalgamation transactions [...repealed by Act 1995_021_025(1) - was entitled "_"] [...inserted by Act 2001_060_044]
45. Intra-group transactions [...repealed by Act 1995_021_025(1) - was entitled "_"] [....inserted by Act 2001_060_044]
46. Unbundling transactions [...repealed by Act 1995_021_025(1) - was entitled "_"] [... inserted by Act 2001_060_044]
46A. Limitation of expenditure incurred in respect of shares held in an unbundling company [...inserted by Act 2008_003_030]
47. Transactions relating to liquidation, winding-up and deregistration [...repealed by Act 1995_021_025(1) - was entitled "_"] [...inserted by Act 2002_074_034]
Part IIIA. Taxation of foreign entertainers and sportspersons [...inserted by Act 2005_031_044]
47A. Definitions [...inserted by Act 2005_031_044]
47B. Imposition of tax [...inserted by Act 2005_031_044]
47C. Liability for payment of tax [...inserted by Act 2005_031_044 ]
47D. Exemption from withholding tax on royalties [...Title amended by Act 2005_031_044 - was entitled "Withholding of amounts of tax"]
47E. Payment of amounts of tax deducted or withheld [...inserted by Act 2005_031_044 ]
47F. Submission of return [...inserted by Act 2005_031_044]
47G. Personal liability of resident [...inserted by Act 2005_031_044]
47H. Currency of payments made to Commissioner [...inserted by Act 2005_031_044] [...repealed by Act 2011_028_271 Sch1 Item 49 - was entitled "Recovery of amounts paid to Commissioner"] [...inserted by Act 2014_043_063]
47I. ... [...inserted by Act 2005_031_044] [...repealed by Act 2011_028_271 Sch1 Item 49 - was entitled "Application of certain provisions"]
47J. Currency of payments made to Commissioner [...inserted by Act 2005_031_044]
47K. Notification of specified activity [...inserted by Act 2005_031_044]
Part IV. Turnover tax payable by micro businesses [...Title amended by Act 2008_060_054]
48. Definitions [...repealed by Act 1990_101_030 - was entitled "_"] [...inserted by Act 2008_060_054]
48A. Imposition of tax [...inserted by Act 2008_060_054]
48B. Rates [...inserted by Act 2008_060_054]
48C. Transitional Provisions [... inserted by Act 2008_060_054]
49. ... [...repealed by Act 1990_101_031 - was entitled "_"]
49A. Definitions [...inserted by Act 2012_022_080]
49B. Levy of withholding tax on royalties [...inserted by Act 2012_022_080]
49C. Liability for tax [...inserted by Act 2012_022_080]
49D.  Exemption from withholding tax on royalties [...inserted by Act 2012_022_080]
49E. Withholding of withholding tax on royalties by payers of royalties [... inserted by Act 2012_021_012]
49F. Payment and recovery of tax [... inserted by Act 2012_021_012]
49G. Refund of withholding tax on royalties [... inserted by Act 2012_021_012]
49H. Currency of payments made to Commissioner [... inserted by Act 2014_043_063]
50. ... [...repealed by Act 1990_101_032 - was entitled "_"]
Part IVB. Withholding tax on interest [...inserted by Act 2013_031_098]
50A. Definitions [...inserted by Act 2013_031_098]
50B. Levy of withholding tax on interest [...inserted by Act 2013_031_098]
50C. Liability for tax [...inserted by Act 2013_031_098]
50D. Exemption from withholding tax on interest [...inserted by Act 2013_031_098]
50E. Withholding of withholding tax on interest by payers of interest [...inserted by Act 2013_031_098]
50F. Payment and recovery of tax [...inserted by Act 2013_031_098]
50G. Refund of withholding tax on interest [...inserted by Act 2013_031_098]
50H. Currency of payments made to Commissioner [...inserted by Act 22013_031_098]
.
CHII Part IVC. Withholding tax on service fees
51. ... [...repealed by Act 1990_101_033 - was entitled "_"]
51A. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Definitions"]  
51B. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Levy of withholding tax on service fees"]  
51C. ... [...inserted by Act 2013_031_099]  [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Liability for tax"]  
51D. ... [...inserted by Act 2013_031_099]  [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Exemption from withholding tax on service fees"]  
51E. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Withholding of withholding tax on srvice fees by payers of service fees"]
51F. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Payment and recovery of tax"]
51G. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Refund of withholding tax on service fees"]
51H. ... [...inserted by Act 2013_031_099] [...repealed by Act 2016_015_060(1)_20170119 - was entitled "Currency of payments made to Commissioner"]
52. ... [...repealed by Act 1990_101_034 - was entitled "_"]
53. ... [...repealed by Act 1990_101_035 - was entitled "_"]
CHII Part V. Donations Tax
54. Levy of donations tax
55. Definitions for purposes of this Part
56. Exemptions
57. Disposals by companies under donatoins at the instance of any person [...substitued by Act 2011_024_073 - was entitled "Donations by a body corporate at the instance of any person"]
57A. Donations by spouses married in community of property [...inserted by Act 1995_021_027]
58. Property disposed of under certain transactions deemed to have been disposed of under a donation
59. Persons liable for the tax
60. Payment and assessment of the tax
61. Extension of scope of certain provisions of Act for purposes of donations tax
62. Value of property disposed of under donations
63. ... [...repealed by Act 2011_028_271 Sch1 Item 53 - was entitled "Objection and appeal"]
64. Rate of donations tax
ChII Part VI. Levy on Financial Services [...repealed by Act 1997_028_024(1) - was entitled "_"]
64A. ... [...inserted by Act 1967_095_020] [... repealed by Act 1988_090_031 - was entitled "_"] [...inserted by Act 1991_136_004] [...repealed by Act 1997_028_024(1) - was entitled "_"]
ChII Part VII. Secondary Tax on Companies [...inserted by Act 1993_113_034] [...repealed by Act 2014_043_068]
64B. ... [...inserted by Act 1967_095_020[ [...repealed by Act 1988_090_032 - was entitled "_"] [...inserted by Act 1993_113_034] [...repealed by Act 2014_043_068 - was entitled "Levy and recovery of secondary tax on companies"]
64C. ... [...inserted by Act 1967_095_020] [...repealed by Act 1988_090_033 - was entitled "_"] [...inserted by Act 1993_113_034] [...repealed by Act 2014_043_068 - was entitled "Certain amounts distributed deemed to be dividents"]
ChII Part VIII. Dividends Tax [...inserted by Act 2008_060_056]
64D. Definitions [...inserted by Act 1967_095_020]
64E. Levy of tax [...inserted by Act 1967_095_020]
64EA. Liability for tax [...inserted by Act 2011_024_077]
64EB. Deemed beneficial owners of dividends [...inserted by Act 2012_022_085] [... amended by Act 2013_031_103 - was entitled "Deeed dividends"
64F. Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie [...inserted by Act 1967_095_020] [...substituted by Act 2009_017_053 - was entitled "_"]  [... amended by Act _  - was entitled "Exemption from tax"] [...re-labeled by Act 2011_024_078 - was entitled "Liability for tax"] [...Title amended by Act 2018_023_062_20190117 - was entitled "Exemption from tax in respect of dividends other than dividends in specie"]
64FA. Exemption from and reduction of tax in respect of dividends in specie [...inserted by Act 2011_024_079]
64G. Withholding of dividends tax by companies declaring and paying dividends [...inserted by Act 2009_017_053]
64H.*** Withholding of dividends tax by regulated intermediaries  [...inserted by Act 2009_017_053]
64I. Withholding of dividends tax by insurers [...inserted by Act 2009_017_053]
64J. STC credit [...inserted by Act 2009_017_053]
64K. Payment and recovery of tax [... inserted by Act 2009_017_053]
64L. Refund of tax in respect of dividends declared and paid by companies [...inserted by Act 2009_017_053]
64LA. . Refund of tax in respect of dividends in specie [...inserted by Act 2014_044_006_20150120]
64M. Refund of tax in respect of dividends paid by regulated intermediaries [...inserted by Act 2009_017_053]
64N. Rebate in respect of foreign taxes on dividends [...inserted by Act 2009_017_053]
ChII Part IX. Value Extraction Tax
64O ... [...inserted by Act 2009_017_053] [...repealed by Act 2011_024_085 - was entitled "Definitions"]
64P ... [...inserted by Act 2009_017_053]  [...repealed by Act 2011_024_085 - was entitled "Levy of tax]
64Q ... [...inserted by Act 2009_017_053] [...repealed by Act 2011_024_085 - was entitled "Exemptions from extraction tax"]
64R ... [...inserted by Act 2009_017_053] [...repealed by Act 2011_024_085 - was entitled "Payment and recovery of tax"]
CHAPTER III. GENERAL PROVISIONS
ChIII Part I. Returns
65. ... [...repealed by Act 2011_028_271 Sch1 Item 59 - was entitled "Returns and payment to be in form and submitted at place prescribed by Commissioner"]
66. Notice by Commissioner requiring returns for assessment of normal tax under this Act [...Title amended by Act 2011_028_271 Sch1 Item 60 - was entitled "Notice by Commissioner requiring returns for assessment of taxes under this Act and manner of furnishing returns and interim returns"]
67. Registration as taxpayer [...repealed by Act 1991_129_032 - was entitled "_"] [...inserted by Act 2003_045_062]
67A. ... [...inserted by Act 2004_034_009] [...repealed by Act 2011_028_271 Sch1 Item 53 - was entitled "Registration of tax practitioners"]
68. Income and capital gain of married persons and minor children
69. ... [..._ by Act _ - was entitled "Duty to furnish information or returns"] [...] [...repealed by Act 2011_028_271 Sch1 Item 62 - was entitled "Duty to furnish returns as to employees, their earnings and other matters"]
70. ... [...repealed by Act 2011_028_271 Sch1 Item 62 - was entitled "Duty of companies to furnish returns"]
70A. ... [...inserted by Act 2001_005_021] [...repealed by Act 2011_028_271 Sch1 Item 62 - was entitled "Return of information by portfolio of collective investment scheme"]
70B. ... [...] [...repealed by Act 2011_028_271 Sch1 Item 62 - was entitled "Return of information in respect of financial instruments administered by portfolio administrators"]
71. ... [...inserted by Act 2001_005_021] [...repealed by Act 2011_028_271 Sch1 Item 62 - was entitled "Return of payments in respect of bearer warrants"]
72. ... [...repealed by Act 2009_018_011 - was entitled "_"]
72A. Return relating to controlled foreign company [...inserted by Act 2000_059_046]
73. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Duty of persons submitting accounts in support of returns or preparing accounts for other persons"]
73A. ... [...inserted by Act 2001_005_022] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Record keeping by persons who render returns"]
73B. ... [...inserted by Act 2001_005_022 ] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Record keeping in relation to taxable capital gain or assessed capital loss"]
73C. [1st occurring] ... [...inserted by Act 2001_005_022] [..._ by Act _ - was entitled  "Retention period of records where objection and appeal lodged"] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Record keeping in relation to declarations for purposes of dividends tax"]
73C. [2nd occurring] ... [...inserted by Act 2009_018_012] [...repealed by Act 2011_028_000_ Sch1 Para196 - was entitled  "_"]
74. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "General provisions with regard to information, documents or things"]
74A. ... [...inserted by Act 1996_046_014] [...repealed by Act 2011_028_271 Sch1 Item 64  was entitled "Furnishing of information, documents or things by any person"]
74B. ... [...inserted by Act 1996_046_014] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Obtaining of information, documents or things at certain premises"]
74C. ... [...inserted by Act 1996_046_014] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Inquiry"]
74D. ... [...inserted by Act 1996_046_014] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Search and seizure"]
75. ... [...] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Penalty on default"]
75A. ... [...inserted by Act 1998_030_042] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Publication of names of offenders"]
75B. ... [...inserted by Act 2008_004_015] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Administrative penalty in respect of non-compliance"]
76. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Additional tax in the event of default or omission"]
76A. ... [...inserted by Act 2003_045_069 ] [...repealed by Act 2006_021_005 - was entitled "_"]
ChIII Part IA. Advance tax rulings
76B. ... [...] [...inserted by Act 2004_034_012 [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Definitions"]
76C. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Purpose"]
76D. ... [...inserted by Act2004_034_012 ] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Scope"]
76E. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Form and content of applications"]
76F. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Fees"]
76G. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Exclusions, refusals and rejections"]
76H. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Binding effect"]
76I. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Nonbinding private opinions and other written statements"]
76J. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Applicability of advance tax rulings"]
76K. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Rulings rendered void due to fraud, misrepresentation, etc"]
76L. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Impact of subsequent changes in tax law"]
76M. ... [...inserted by Act 2004_034_012] [...epealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Withdrawal or modification"]
76N. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Retrospective Effect"]
76O. ... [...inserted by Act 2004_034_012 ] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Publication and protection of confidentiality"]
76P. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Binding General Rulings"]
76Q. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Binding Private Rulings"]
76R. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Binding Class Rulings"]
76S. ... [...inserted by Act 2004_034_012] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Procedures and Guidelines"]
ChIII Part II. Assessments
77. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Assessments and recording thereof"]
78. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Estimated assessments"]
79. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Additional assessments"]
79A. ... [...inserted by Act 2002_030_028 ] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Reduced assessments"]
79B. ... [...inserted by Act 2002_074_048] [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Withdrawal of assessments"]
80. ... [...repealed by Act 2011_028_271 Sch1 Item 64 - was entitled "Inspection of record of assessments"]
ChIII Part IIA [sic - no title] [...inserted by Act 2006_020_034]
80A. Impermissible tax avoidance arrangements [...inserted by Act 2006_020_034]
80B. Tax consequences of impermissible tax avoidance [...inserted by Act 2006_020_034]
80C. Lack of commercial substance [...inserted by Act 2006_020_034]
80D. Round trip financing [...inserted by Act 2006_020_034]
80E. Accommodating or tax-indifferent parties [...inserted by Act 2006_020_034]
80F. Treatment of connected persons and accommodating or tax-indifferent parties [...inserted by Act 2006_020_034]
80G. Presumption of purpose [... inserted by Act 2006_020_034 ]
80H. Application to steps in or parts of an arrangement [...inserted by Act 2006_020_034]
80I. Use in the alternative [...inserted by Act 2006_020_034]
80J. Notice [...inserted by Act 2006_020_034]
80K. ... [...inserted by Act 2006_020_034] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Interest"]
80L. Definitions [...inserted by Act 2006_020_034]

ChIII Part IIB. Reportable Arrangements [...inserted by Act 2006_021_006]
80M. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Reportable arrangements"]
80N. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Excluded arrangements"]
80O. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Disclosure obligation"]
80P. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Information to be submitted"]
80Q. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Reportable arrangement reference number"]
80R. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Request for information"]
80S. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Penalties"]
80T. ... [...inserted by Act 2006_021_006] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Definitions"]
ChIII Part III. Objections and Appeals
81. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Objection against assessment"]
82. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Burden of proof as to exemptions, deductions, abatements, disregarding or exclusions"]
83. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Appeals to tax court against assessment"]
83A. ... [...inserted by Act 1991_129_037] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Appeals to tax board"]
84. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Summoning of witnesses and penalty for non-attendance"]
85. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Contempt of tax court"]
86. ... [...repealed by Act 1993_113_038 - was entitled "_"]
86A. ... [...inserted by Act 1976_103_024] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Appeals against decisions of a tax court"]
87. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Members of courts not disqualified from adjudicating"]
88.** ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Payment of tax pending objection and appeal"]
ChIII Part IIIA. Settlement of Dispute [...inserted by Act 2003_045_074] 
88A. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Definitions"]
88B. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Purpose of Part"]
88C. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Circumstances where inappropriate to settle"]
88D. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Circumstances where appropriate to settle"]
88E. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Power to settle and disclosure"]
88F. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Procedure for settlement"]
88G. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Register of settlements and reporting"]
88H. ... [...inserted by Act 2003_045_074] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Alteration of assessment on settlement"]
ChIII Part IV. Payment and Recovery of Tax
89. ... [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Appointment of day for payment of tax and interest on overdue payments"]
89bis. ... [...inserted by Act 1963_006_014] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Payments of employees’ tax and provisional tax and interest on overdue payments of such taxes"]
89ter. ... [...inserted by Act 1963_006_014] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Accounts and recovery proceedings in respect of certain taxes"]
89quat. ... [...inserted by Act 1974_085_046]  [...repealed by Act 1983_094_037] [...inserted by Act 1984_121_034] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Interest on underpayments and overpayments of provisional tax"]
89quin. ... [...inserted by Act 1984_121_034] [...relabeled "89quin" by Act 2009_018_015] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Calculation of interest payable under this Act"]
89sex. ... [...inserted by Act 1997_028_033] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Determination of day and time for payment of tax, interest or penalties"]
89sept. ... [...inserted by Act 2008_061_011] [...repealed by Act 2011_028_271 Sch1 Item 66 - was entitled "Power of Minister to determine date for submission of returns and payment of tax, interest and penalties"]
90. Persons by whom normal tax payable
91. Recovery of tax
91A. ... [...inserted by Act 2005_032_015] [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Waiver, write off or compromise of amounts payable"]
92. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Correctness of assessment cannot be questioned"]
93. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Collection of taxes under arrangements made under section 108"]
93bis. ... [...inserted by Act 1963_006_017] [...repealed by Act 1972_006_008 - was entitled "_-"]
94. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Evidence as to assessments"]
94A. ... [...inserted by Act 1969_089_039] [...repealed by Act 1983_094_038 - was entitled "_"]
ChIII Part V. Representative Taxpayers
95. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Liability of representative taxpayer"]
96. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Right of representative taxpayer to indemnity"]
97. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Personal liability of representative taxpayer"]
98. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Company regarded as agent for absent shareholder"]
99. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Power to appoint agent"]
100. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Remedies of Commissioner against agent or trustee"]

101. ... [...repealed by Act 2011_028_271 Sch1 Item 69 - was entitled "Public officers of companies"]
ChIII Part VI. Miscellaneous
102. Refunds  [...Title amended by Act 2016_016_004_20170119 - was entitled "Refunds and set off']
102A. ... [...inserted by Act 1983_094_040] [...repealed by Act 2011_028_271 Sch1 Item 71 - was entitled "Treatment of certain small tax claims and refunds"]
103. Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income
104. ... [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Offences and penalties"]
105. ... [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Jurisdiction of courts'}
105A. ... [...inserted by Act 1986_065_023] [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Reporting of unprofessional conduct'}
106. ... [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Authentication and service of documents'}
107. Regulations
107A. ... [...inserted by Act 2001_060_063] [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Rules of tax court'}
107B. ... [...inserted by Act 2001_060_063] [...repealed by Act 2003_045_077 - was entitled "_"]
108. Prevention of or relief from, double taxation
109. ... [...repealed by Act 1992_141_031 - was entitled "_"]
110. ... [...repealed by Act 2011_028_271 Sch1 Item 73 - was entitled "Determination of increase in the scale of taxation for purposes of certain leases of the right to mine for gold'}
110bis. ... [...inserted by Act 1963_006_018] [...repealed by Act 1997_028_039 - was entitled "_"]
111. Repeal of laws
111A. ... [...inserted by Act 1969_089_040] [...repealed by Act 1983_094_041 - was entiteld "_"]
112. Short title and commencement
Sch. 1. FIRST SCHEDULE. COMPUTATION OF TAXABLE INCOME DERIVED FROM PASTORAL, AGRICULTURAL OR OTHER FARMING OPERATIONS [s26] 
Sch. 2.  SECOND SCHEDULE. COMPUTATION OF GROSS INCOME DERIVED BY WAY OF LUMP SUM BENEFITS (PARAGRAPH (e) OF THE DEFINITION OF "GROSS INCOME' IN SECTION ONE OF THIS ACT) [s1 "gross income"]
Sch. 3.  THIRD SCHEDULE. LAWS REPEALED [s111] [...Sch inserted by ...]
Sch. 4 FOURTH SCHEDULE. AMOUNTS TO BE DEDUCTED OR WITHHELD BY EMPLOYERS AND PROVISIONAL PAYMENTS IN RESPECT OF NORMAL TAX (SECTION 5 OF THIS ACT) [...Sch4 inserted by Act 1963_006_019] [...Title amended by Act 2015_023_005_20160107 - was entitled "FOURTH SCHEDULE. AMOUNTS TO BE DEDUCTED OR WITHHELD BY EMPLOYERS AND PROVISIONAL PAYMENTS IN RESPECT OF NORMAL TAX AND PROVINCIAL TAXES (SECTION EIGHTY-NINE BIS OF THIS ACT)']  
Sch. 5.  FIFTH SCHEDULE. [...Sch5 inserted by Act ...] [...repealed by Act 2007_008_058]
Sch. 6.  SIXTH SCHEDULE. DETERMINATION OF TURNOVER TAX PAYABLE BY MICRO BUSINESSES (PART IV OF CHAPTER II) [...Sch6 inserted by Act 1972_090_028; ...]
Sch. 7.  SEVENTH SCHEDULE. BENEFITS OR ADVANTAGES DERIVED BY REASON OF EMPLOYMENT OR THE HOLDING OF ANY OFFICE (PARAGRAPH (i) OF THE DEFINITION OF "GROSS INCOME' IN SECTION ONE OF THIS ACT) [...Sch7 inserted by Act 1984_121_046]
Sch. 8. EIGHTH SCHEDULE. DETERMINATION OF TAXABLE CAPITAL GAINS AND ASSESSED CAPITAL LOSSES (SECTION 26A OF THIS ACT) [...Sch8 inserted by Act 2001_005_038]
Sch. 9.  NINTH SCHEDULE. PUBLIC BENEFIT ACTIVITIES (SECTION 30) [...Sch9 inserted by Act 2002_030_041] [...inserted by Act 2003_045_130] 
Sch.10.  TENTH SCHEDULE. OIL AND GAS ACTIVITIES [...Sch10 inserted by Act 2006_020_063]
Sch.11.  ELEVENTH SCHEDULE. GOVERNMENT GRANTS EXEMPT FROM NORMAL TAX [...Sch11 inserted by Act 2012_022_140]

Legislation Text Access Point

Date published 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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1962/05/29 As unamended Act 1962_058_000_19620529 EXT.LINK REQ.INFO LINK
... As amended by ...[Obtain on request] N/A REQ.INFO LINK
1993/07/20 As amended by Act 1993_113_000_19930720 .  N/A REQ.INFO LINK
1993/10/13 As amended by Act 1993_140_000_19931013 .  N/A REQ.INFO LINK
1993/12/15 As amended by Act 1993_168_000_19931215 .  N/A REQ.INFO LINK
1994/11/25 As amended by Act 1994_021_000_19941125 .  N/A REQ.INFO LINK
1995/07/19 As amended by Act 1995_021_000_19950719 .  N/A REQ.INFO LINK
1996/07/03 As amended by Act 1996_036_000_19960703 .  N/A REQ.INFO LINK
1996/09/30 As amended by Act 1996_046_000_19960930 .  N/A REQ.INFO LINK
1996/10/04 As amended by Act 1996_049_000_19961004 .  N/A REQ.INFO LINK
1997/07/04 As amended by Act 1997_028_000_19979704 .  N/A REQ.INFO LINK
1997/09/05 As amended by Act 1997_034_000_19970905 .  N/A REQ.INFO LINK
1998/06/29 As amended by Act 1998_030_000_19980629 .  N/A REQ.INFO LINK
1999/03/31 As amended by Act 1999_032_000_19990331 .  N/A REQ.INFO LINK
1999/11/24 As amended by Act 1999_053_000_19991124 .  N/A REQ.INFO LINK
2000/07/19 As amended by Act 2000_030_000_20000719 .  N/A REQ.INFO LINK
2000/12/06 As amended by Act 2000_059_000_20001206 .  N/A REQ.INFO LINK
2000/12/06 As amended by Act 2000_030_000_20001206 (amended by Act 2000_059_000_20001206)  N/A REQ.INFO LINK
2001/06/20 As amended by Act 2001_005_000_20010620 .  N/A REQ.INFO LINK
2001/07/27 As amended by Act 2001_019_000_20010727 .  N/A REQ.INFO LINK
2001/07/27 As amended by Act 2000_030_000_20010727 (amended by Act 2001_019_000_20010727) N/A REQ.INFO LINK
2001/12/12 As amended by Act 2001_060_000_20011212 .  N/A REQ.INFO LINK
2001/12/12 As amended by Act 2001_005_000_20011212 (amended by Act 2001_060_000_20011212) N/A REQ.INFO LINK
2002/08/05 As amended by Act 2002_030_000_20020805 .  N/A REQ.INFO LINK
2002/08/05 As amended by Act 2000_030_000_20020805 (amended by Act 2002_030_000_20020805) N/A REQ.INFO LINK
2002/08/05 As amended by Act 2001_060_000_20020805 (amended by Act 2002_030_000_20020805) N/A REQ.INFO LINK
2002/12/13 As amended by Act 2002_074_000_20021213 .  N/A REQ.INFO LINK
2002/12/13 As amended by Act 2001_060_000_20021213 (amended by Act 2002_074_000_20021213) N/A REQ.INFO LINK
2003/05/31 As amended by Act 2003_012_000_20030531 .  N/A REQ.INFO LINK
2003/12/22 As amended by Act 2003_045_000_20031222 .  N/A REQ.INFO LINK
2003/12/22 As amended by Act 2000_030_000_20031222 (amended by Act 2003_045_000_20031222) N/A REQ.INFO LINK
2003/12/22 As amended by Act 2001_060_000_20031222 (amended by Act 2003_045_000_20031222) N/A REQ.INFO LINK
2003/12/22 As amended by Act 2002_030_000_20031222 (amended by Act 2003_045_000_20031222) N/A REQ.INFO LINK
2003/12/22 As amended by Act 2002_074_000_20031222 (amended by Act 2003_045_000_20031222) N/A REQ.INFO LINK
2003/12/22 As amended by Act 2003_012_000_20031222 (amended by Act 2003_045_000_20031222) N/A REQ.INFO LINK
2004/04/28 As amended by Act 2004_012_000_20040428 .  N/A REQ.INFO LINK
2004/07/27 As amended by Act 2004_016_000_20040727 .  N/A REQ.INFO LINK
2004/07/27 As amended by Act 2001_060_000_20040727 (amended by Act 2004_016_000_20040727) N/A REQ.INFO LINK
2004/07/27 As amended by Act 2003_012_000_20040727 (amended by Act 2004_016_000_20040727) N/A REQ.INFO LINK
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2005/01/24 As amended by Act 2004_032_000_20050124 N/A REQ.INFO LINK
2005/01/24 As amended by Act 2001_060_000_20050124 (amended by Act 2004_032_000_20050124) N/A REQ.INFO LINK
2005/01/24 As amended by Act 2002_074_000_20050124 (amended by Act 2004_032_000_20050124) N/A REQ.INFO LINK
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2005/01/24 As amended by Act 2004_034_000_20050124 .  N/A REQ.INFO LINK
2005/07/13 As amended by Act 2003_012_000_20050713 (amended by Act 2005_010_000_20050713) N/A REQ.INFO LINK
2005/07/13 As amended by Act 2004_016_000_20050713 (amended by Act 2005_010_000_20050713) N/A REQ.INFO LINK
2005/07/19 As amended by Act 2005_009_000_20050719 .  N/A REQ.INFO LINK
2005/07/19 As amended by Act 2004_032_000_20050719 (amended by Act 2005_009_000_20050719) N/A REQ.INFO LINK
2006/02/01 As amended by Act 2005_031_000_20060201 .  N/A REQ.INFO LINK
2006/02/01 As amended by Act 2003_045_000_20060201 (amended by Act 2005_031_000_20060201) N/A REQ.INFO LINK
2006/02/01 As amended by Act 2004_034_000_20060201 (amended by Act 2005_031_000_20060201) N/A REQ.INFO LINK
2006/02/01 As amended by Act 2005_032_000_20060201 .  N/A REQ.INFO LINK
2006/07/25 As amended by Act 2006_009_000_20060725 .  N/A REQ.INFO LINK
2006/07/25 As amended by Act 2006_010_000_20060725 .  N/A REQ.INFO LINK
2007/02/07 As amended by Act 2005_009_000_20070207 (amended by Act 2006_009_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_020_000_20070207 .  N/A REQ.INFO LINK
2007/02/07 As amended by Act 2003_045_000_20070207 (amended by Act 2006_020_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2004_032_000_20070207 (amended by Act 2006_020_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2005_009_000_20070207 (amended by Act 2006_020_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_009_000_20070207 (amended by Act 2006_020_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_021_000_20070207 .  N/A REQ.INFO LINK
2007/02/07 As amended by Act 2005_032_000_20070207 (amended by Act 2006_021_000_20070207) N/A REQ.INFO LINK
2007/02/07 As amended by Act 2006_010_000_20070207 (amended by Act 2006_021_000_20070207) N/A REQ.INFO LINK
2007/08/08 As amended by Act 2007_008_000_20070808 .  N/A REQ.INFO LINK
2007/08/08 As amended by Act 2004_032_000_20070808 (amended by Act 2007_008_000_20070808) N/A REQ.INFO LINK
2007/08/08 As amended by Act 2004_032_000_20070808 (amended by Act 2006_020_000_20070808, as amended by 2007_008_000_20070808) N/A REQ.INFO LINK
2007/08/08 As amended by Act 2007_009_000_20070808 .  N/A REQ.INFO LINK
2007/08/08 As amended by Act 2006_021_000_20070808 (amended by Act 2007_009_000_20070808) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2007_035_000_20080108 .  N/A REQ.INFO LINK
2008/01/08 As amended by Act 2006_009_000_20080108 (amended by Act 2007_035_000_20080108) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2006_020_000_20080108 (amended by Act 2007_035_000_20080108) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2006_020_000_20080108 (amended by Act 2007_008_000_20080108, as amended by Act 2007_035_000_20080108) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2007_008_000_20080108 (amended by Act 2007_035_000_20080108) N/A REQ.INFO LINK
2008/01/08 As amended by Act 2007_036_000_20080108 .  N/A REQ.INFO LINK
2008/07/03 As amended by Act 2008_004_000_20080703 .  N/A REQ.INFO LINK
2008/07/22 As amended by Act 2008_003_000_20080722 .  N/A REQ.INFO LINK
2008/07/22 As amended by Act 2006_020_000_20080722 (amended by Act 2008_003_000_20080722) N/A REQ.INFO LINK
2008/07/22 As amended by Act 2007_035_000_20080722 (amended by Act 2008_003_000_20080722) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2008_060_000_20090108 .  N/A REQ.INFO LINK
2009/01/08 As amended by Act 2006_020_000_20090108 (amended by Act 2008_060_000_20090108) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2007_008_000_20090108 (amended by Act 2008_060_000_20090108) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2007_035_000_20090108 (amended by Act 2008_060_000_20090108) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2008_003_000_20090108 (amended by Act 2008_060_000_20090108) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2008_061_000_20090108 .  N/A REQ.INFO LINK
2009/01/08 As amended by Act 2006_021_000_20090108 (amended by Act 2008_061_000_20090108) N/A REQ.INFO LINK
2009/01/08 As amended by Act 2007_035_000_20090108 (amended by Act 2008_061_000) N/A REQ.INFO LINK
2009/09/30 As amended by Act 2009_017_000_20090930 .  N/A REQ.INFO LINK
2009/09/30 As amended by Act 2004_016_000_20090930 (amended by Act 2009_017_000_20090930) N/A REQ.INFO LINK
2009/09/30 As amended by Act 2006_020_000_20090930 (amended by Act 2009_017_000_20090930) N/A REQ.INFO LINK
2009/09/30 As amended by Act 2008_060_000_20090930 (amended by Act 2009_017_000_20090930) N/A REQ.INFO LINK
2009/09/30 As amended by Act 2009_018_000_20090930 .  N/A REQ.INFO LINK
2009/09/30 As amended by Act 2005_031_000_20090930 (amended by Act 2009_018_000_20090930) N/A REQ.INFO LINK
2010/10/10 As amended by Act 2011_024_000_20101010 .  N/A REQ.INFO LINK
2010/10/10 As amended by Act 2011_025_000_20101010 (amended by Act 2011_024_000_20101010) N/A REQ.INFO LINK
2010/11/02 As amended by Act 2010_007_000_20101102 .  N/A REQ.INFO LINK
2010/11/02 As amended by Act 2006_020_000_20101102 (amended by Act 2010_007_000_20101102) N/A REQ.INFO LINK
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2010/11/02 As amended by Act 2009_017_000_20101102 (amended by Act 2010_007_000_20101102) N/A REQ.INFO LINK
2010/11/02 As amended by Act 2010_008_000_20101102 .  N/A REQ.INFO LINK1 | LINK2
2011/12/14 As amended by Act 2011_025_000_20111214 .  N/A REQ.INFO LINK
2012/01/10 As amended by Act 2011_024_000_20120110 .  N/A REQ.INFO LINK
2012/01/10 As amended by Act 2008_060_000_20120110 (amended by Act 2011_024_000_20120110) N/A REQ.INFO LINK
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2012/01/10 As amended by Act 2010_007_000_20120110 (amended by Act 2011_024_000_20120110) N/A REQ.INFO LINK
2012/07/04 As amended by Act 2011_028_000_20120704 .  N/A REQ.INFO LINK
2012/07/04 As amended by Act 2008_004_000_20120704 (amended by Act 2011_028_000_20120704) N/A REQ.INFO LINK
2012/07/04 As amended by Act 2008_061_000_20120704 (amended by Act 2011_028_000_20120704) N/A REQ.INFO LINK
2012/07/04 As amended by Act 2009_018_000_20120704 (amended by Act 2011_028_000_20120704) N/A REQ.INFO LINK
2012/10/09 As amended by Act 2012_013_000_20121009 .  N/A REQ.INFO LINK
2012/10/09 As amended by Act 2011_025_000_20121009 (amended by Act 2012_013_00020121009) N/A REQ.INFO LINK
2012/10/09 As amended by Act 2011_028_000_20121009 (amended by Act 2012_013_00020121009) N/A REQ.INFO LINK
2012/12/20 As amended by Act 2012_021_000_20121220 N/A REQ.INFO LINK
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2012/12/20 As amended by Act 2011_028_000_20121220 (amended by Act 2012_021_00020121220) N/A REQ.INFO LINK
2013/02/01 As amended by Act 2012_022_000_20130201 .  N/A REQ.INFO LINK
2013/02/01 As amended by Act 2008_060_000_20130201 (amended by Act 2012_022_000_20130201) N/A REQ.INFO LINK
2013/02/01 As amended by Act 2009_017_000_20130201 (amended by Act 2012_022_000_20130201) N/A REQ.INFO LINK
2013/02/01 As amended by Act 2010_007_000_20130201 (amended by Act 2012_022_000_20130201) .  N/A REQ.INFO LINK
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2012/12/20As amended by 2012_021_000_20121220 . N/AREQ.INFOLINK
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2013/12/02 As amended by Act 2013_023_000_20131202 .  N/A REQ.INFO LINK
2013/12/12As amended by Act 2013_031_000_20131212 . N/AREQ.INFOLINK
2013/12/18 As amended by Act 2013_026_000_20131218 .  N/A REQ.INFO LINK
2014/01/16 As amended by Act 2013_039_000_20140116 .  N/A REQ.INFO LINK
2015/01/20 As amended by Act 2014_042_000_20150120 .  N/A REQ.INFO LINK
2015/01/20 As amended by Act 2014_043_000_20150120 .  N/A REQ.INFO LINK
2015/01/20 As amended by Act 2014_044_000_20150120 .  N/A REQ.INFO LINK
2015/01/20As amended by Act 2012_021_000_20150120 (amended by Act 20114_044_000_20150120)N/AREQ.INFOLINK
2015/11/17 As amended by Act 2015_013_000_20151117 .  N/A REQ.INFO LINK
2016/01/08 As amended by Act 2015_023_000_20160108 .  N/A REQ.INFO LINK
2016/01/08 As amended by Act 2015_025_000_20160108 .  N/A REQ.INFO LINK
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2016/05/20 As amended by Act 2016_002_000_20160520 .  N/A REQ.INFO LINK
2017/01/19 As amended by Act 2016_013_000_20170119 .  N/A REQ.INFO LINK
2017/01/19 As amended by Act 2015_025_000_20171119 (amended by Act 2016_015_000) N/A REQ.INFO LINK
2017/01/19 As amended by Act 2016_015_000_20170119 .  N/A REQ.INFO LINK
2017/01/19 As amended by Act 2016_016_000_20170119 .  N/A REQ.INFO LINK
2017/12/14As amended by Act 2017_014_000_20171214 . N/AREQ.INFOLINK
2017/12/18As amended by Act 2017_013_000_20171218 . N/AREQ.INFOLINK
2017/12/18As amended by Act 2017_017_000_20171218 . N/AREQ.INFOLINK
2017/12/18As amended by Act 2016_002_000_20171218 (amended by Act 2017_017_000)N/AREQ.INFOLINK
2017/12/18As amended by Act 2015_025_000_20171218 (amended by Act 2017_017_000)N/AREQ.INFOLINK
...(Obtain on request)
2019/01/17As amended by Act 2018_021_000_20190117 . N/AREQ.INFOLINK
2019/01/17As amended by Act 2018_022_000_20190117 . N/AREQ.INFOLINK
2019/01/17As amended by Act 2018_023_000_20190117  . N/AREQ.INFOLINK
2020/01/15As amended by Act 2019_032_000_20200115 . N/AREQ.INFOLINK
2020/01/15As amended by Act 2019_033_000_20200115 . N/AREQ.INFOLINK
2020/01/15As amended by Act 2019_034_000_20200115 . N/AREQ.INFOLINK
2021/01/20As amended by Act 2020_022_000_20210120 . N/AREQ.INFOLINK
2021/01/20As amended by Act 2020_023_000_20210120 . N/AREQ.INFOLINK
2021/01/20As amended by Act 2020_024_000_20210120 . N/AREQ.INFOLINK
... As amended by ... N/A REQ.INFO LINK

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