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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Income Tax Amendment Act, No. 168 of 1993

Long title


To amend the Income Tax Act, 1962, so as to provide for the transfer of certain amounts between companies within the same group of companies; and to further provide for the refund of Standard Income Tax on Employees (SITE) under certain circumstances; to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 22 of Act 58 of 1962...
2. Amendment of section 23E of Act 58 of 1962...
3. Amendment of paragraph 11B of 4th Schedule to Act 58 of 1962...
4. Amendment of section 60 of Act 113 of 1993...
5. Short title
.
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