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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Income Tax Act, No. 113 of 1993

Long title


To fix the rates of normal tax payable by persons other than companlies in respect of taxabIe incomes for the years of assessment ending on 28 February 1994 and 30 June 1994, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1994; to amend the Income Tax Act, 1962; to withdraw a Governnwnt Notice; to provide for special provisions with regard to unbundling transactions; to provide for agreements for the settlement of certain disputes; to provide that the Commissioner for Inland Revenue shall refrain from taking steps for the assessment of certain additional taxes; to amend the Insurance Act, 1943, to impose restrictions on certain policies issued by insurers who carry on long-term insurance business, to amend the restrictions on sinking fund business and to provide for matters connected therewith; 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 7A of Act 58 of 1962...
4. Amendment of section 8 of Act 58 of 1962...
5. Amendment of section 9 of Act 58 of 1962...
6. Amendment of section 9B of Act 58 of 1962...
7. Amendment of section 10 of Act 58 of 1962...
8. Amendment of section 10A of Act 58 of 1962...
9. Amendment of section 11 of Act 58 of 1962...
10. Amendment of section 12B of Act 58 of 1962...
11. Amendment of section 12C of Act 58 of 1962...
12. Amendment of section 13 of Act S8 of 1962...
13. Amendment of section 13bis 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 50 of Act 58 of 1962
17. Amendment of section 22 of Act 58 of 1962...
18. Amendment of section 23 of Act 58 of 1962...
19. Insertion of sections 23D and 23E in Act 58 of 1962
20. Amendment of section 24B of Act 58 of 1962...
21. Insertion of section 241 in Act 58 of 1962
22. Substitution of section 25 of Act 58 of 1962
23. Amendment of section 27 of Act 58 of 1962...
24. Amendment of section 28 of Act 58 of 1962...
25. Insertion of section 29 in Act 58 of 1962
26. Amendment of section 30 of Act 58 of 1962
27. Amendment of section 32 of ilct 58 of 1962
28. Amendment of section 33 of Act 58 of 1962...
29. Amendment of section 36 of .4ct 58 of 1962...
30. Substitution of section 37E of Act 58 of 1962...
31. Insertion of section 40B in Act 58 of 1962
32. Amendment of section 56 of Act 58 of 1962
33. Amendment of section 64A of Act 58 of 1962
34. Addition of Part VI1 to Chapter I1 of Act 58 of 1962
35. Amendment of section 75 of Act 58 of 1962...
36. Amendment of section 83 of Act 58 of 1962...
37. Amendment of section 83A of Act 58 of 1962...
38. Repeal of section 86 of Act 58 of 1962
39. Amendment of section 86A of Act 58 of 1962...
40. Substitution of section 88 of Act 58 of 1962...
41. Amendment of section 89ter of Act 58 of 1962...
42. Amendment of section 89quat of Act 58 of 1962...
43. Amendment of paragraph 4 of 1st Schedule to Act 58 of 1962...
44. Amendment of paragraph 11 of 1st Schedule to Act 58 of 1962...
45. Amendment of paragraph 12 of 1st Schedule to Act 58 of 1962...
46. Amendment of paragraph 13A of 1st Schedule to Act 58 of 1962...
47. Amendment of paragraph 15 of 1st Schedule to Act 58 of 1962...
48. Amendment of paragraph 1 of 4th Schedule to Act 58 of 1962...
49. Insertion of paragraph 12A in 4th Schedule to Act 58 of 1962
50. Amendment of paragraph 18 of 4th Schedule to Act 58 of 1962...
51. Repeal of 6th Schedule to Act 58 of 1962
52. Amendment of paragraph 1 of 7th Schedule to Act 58 of 1962
53. Amendment of paragraph 1 of 7th Schedule to Act 58 of 1962
54. Amendment of paragraph 13A of 7th Schedule to Act 58 of 1962...
55. Withdrawal of Government Notice No. R.3353 of 11 December 1992
56. Date of commencement of section 23 of Act 90 of 1988
57. Amendment of section 25 of Act 129 of 1991
58. Amendment of section 10 of Act 141 of 1992
59. Date of commencement of section 27 of Act 141 of 1992
60. Special provisions in relation to unbundling transactions
61. Agreements for settlement of certain disputes
62. No steps by Commissioner for Inland Revenue in certain circumstances
63. [...repealed by Act 1998_052_073 Sch4 - was entitled "Amendment of section 1 of Act 27 of 1943..."]
64. [...repealed by Act 1998_052_073 Sch4 - was entitled "Repeal of section 5YB of Act 27 of 1943..."]
65. [...repealed by Act 1998_052_073 Sch4 - was entitled "Insertion of heading and of section 59D in Act 27 of 1943"]
66. [...repealed by Act 1998_052_073 Sch4 - was entitled "Amendment of section 76 of Act 27 of 1943..."]
67. Commencement of certain amendments
68. Commencement of certain amendments
SCH. SCHEDULE. RATES OF NORMAL TAX PAYABLE BY PERSONS OTHER THAN COMPANIES IN RESPECT OF THE YEARS OF ASSESSMENT ENDING 28 FEBURARY 1994 AND 30 JUNE 1994, AND BY COMPANIES IN RESPECT OF YEARS OF ASSESSMENT ENDING DURING THE PERIOD OF 12 MONTHS ENDING 31 MARCH 1994
.
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As unamended Act 1993_113_000_00000000 EXT.LINK REQ.INFO LINK
As amended by Act 1993_140_000_00000000 N/A REQ.INFO LINK
As amended by Act 1993_168_000_00000000 N/A REQ.INFO LINK
As amended by Act 1997_027_000_00000000 N/A REQ.INFO LINK
As amended by Act 1998_030_000_00000000 N/A REQ.INFO LINK
As amended by Act 1998_052_000_00000000 N/A REQ.INFO LINK
As amended by Act 1999_053_000_00000000 N/A REQ.INFO LINK
As amended by Act 2000_030_000_00000000 N/A REQ.INFO LINK
As amended by Act 2001_060_000_00000000 N/A REQ.INFO LINK
As amended by Act 2008_060_000_00000000 N/A REQ.INFO LINK
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