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Income Tax Act
     (CHAPTER 134)

Table of Contents

Long Title

+Part I PRELIMINARY

+Part II ADMINISTRATION

+Part III IMPOSITION OF INCOME TAX

+Part IV EXEMPTION FROM INCOME TAX

+Part V DEDUCTIONS AGAINST INCOME

+Part VI CAPITAL ALLOWANCES

+Part VII ASCERTAINMENT OF CERTAIN INCOME

+Part VIII ASCERTAINMENT OF STATUTORY INCOME

+Part IX ASCERTAINMENT OF ASSESSABLE INCOME

+Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

+Part XI RATES OF TAX

+Part XII DEDUCTION OF TAX AT SOURCE

+Part XIII ALLOWANCES FOR TAX CHARGED

+Part XIV RELIEF AGAINST DOUBLE TAXATION

+Part XV PERSONS CHARGEABLE

+Part XVI RETURNS

+Part XVII ASSESSMENTS AND OBJECTIONS

+Part XVIII APPEALS

+Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

+Part XX OFFENCES AND PENALTIES

+Part XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

+Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

+Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

History for Provision '37E Carry-back of capital allowances and losses'.
Left Arrow
Right Arrow
pr37E-.
07/11/2005
Formal Consolidation
07 November 2005
Act
134 of 2004

07/11/2005
Informal Consolidation
07 November 2005
Amended
Act 34 of 2005

09/11/2005
Informal Consolidation
15 November 2005
Amended
S 715/2005

01/12/2005
Informal Consolidation
07 November 2005
Amended
Act 34 of 2005

01/01/2006
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

30/01/2006
Informal Consolidation
07 November 2005
Amended
Act 34 of 2005

01/02/2006
Informal Consolidation
01 February 2006
Amended
Act 11 of 2005

17/02/2006
Informal Consolidation
04 October 2005
Amended
Act 11 of 2005

17/02/2006
Informal Consolidation
04 October 2005
Amended
Act 7 of 2007

17/02/2006
Informal Consolidation
04 October 2005
Amended
Act 11 of 2005

17/02/2006
Informal Consolidation
04 October 2005
Amended
Act 7 of 2007

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

31/03/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/04/2006
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

01/11/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/11/2006
Informal Consolidation
31 March 2006
Amended
Act 53 of 2007

01/11/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/11/2006
Informal Consolidation
31 March 2006
Amended
Act 53 of 2007

01/01/2007
Informal Consolidation
06 December 2007
Amended
Act 53 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

15/02/2007
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 10 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 2 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 53 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 10 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 2 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 53 of 2007

01/07/2007
Informal Consolidation
06 December 2007
Amended
Act 53 of 2007

27/07/2007
Informal Consolidation
27 July 2007
Amended
S 400/2007

01/09/2007
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

06/12/2007
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

06/12/2007
Informal Consolidation
16 December 2008
Amended
Act 53 of 2007

06/12/2007
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

06/12/2007
Informal Consolidation
16 December 2008
Amended
Act 53 of 2007

01/01/2008
Formal Consolidation
01 January 2008
2008 RevEd
 

17/01/2008
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

16/02/2008
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

27/02/2008
Informal Consolidation
27 February 2008
Amended
Act 35 of 2007

01/04/2008
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

02/04/2008
Informal Consolidation
02 April 2008
Amended
Act 10 of 2006

01/10/2008
Informal Consolidation
31 December 2009
Amended
Act 27 of 2009

31/10/2008
Informal Consolidation
31 October 2008
Amended
Act 22 of 2011

16/12/2008
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

01/01/2009
Informal Consolidation
16 December 2008
Amended
Act 34 of 2008

09/01/2009
Informal Consolidation
09 January 2009
Amended
Act 22 of 2011

22/01/2009
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

01/04/2009
Informal Consolidation
01 April 2009
Amended
Act 22 of 2011

04/05/2009
Informal Consolidation
31 December 2009
Amended
Act 27 of 2009

01/07/2009
Informal Consolidation
31 December 2009
Amended
Act 27 of 2009

01/10/2009
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

29/12/2009
Informal Consolidation
31 December 2009
Amended
Act 27 of 2009

01/01/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

09/02/2010
Informal Consolidation
22 January 2010
Amended
Act 24 of 2009

22/02/2010
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

23/02/2010
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

01/03/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

01/04/2010
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

21/05/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

22/11/2010
Informal Consolidation
22 November 2010
Amended
Act 29 of 2010

01/01/2012
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

01/04/2012
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

17/02/2012
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

07/07/2010
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

22/10/2010
Informal Consolidation
22 October 2010
Amended
Act 25 of 2010

03/12/2012
Informal Consolidation
03 December 2012
Amended
S 595/2012

31/03/2014
Formal Consolidation
31 March 2014
2014 RevEd
 

01/04/2011
Informal Consolidation
01 April 2011
Amended
Act 22 of 2011

23/12/2013
Informal Consolidation
20 December 2013
Amended
S 775/2013

01/03/2012
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

20/12/2011
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

19/02/2011
Informal Consolidation
19 February 2011
Amended
Act 22 of 2011

01/09/2011
Informal Consolidation
01 September 2011
Amended
Act 22 of 2011

01/05/2011
Informal Consolidation
08 April 2011
Amended
Act 13 of 2011

01/09/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

22/02/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

25/02/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

25/04/2011
Informal Consolidation
25 April 2011
Amended
Act 22 of 2011

01/06/2011
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

01/01/2011
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

28/02/2012
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

01/04/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

28/02/2013
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

27/11/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

01/03/2011
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

28/06/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

18/12/2012
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

01/04/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

13/03/2013
Informal Consolidation
04 February 2013
Amended
Act 3 of 2013

17/02/2013
Informal Consolidation
17 December 2012
Amended
Act 2 of 2013

21/02/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

30/05/2014
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014

26/02/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

28/11/2013
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

01/01/2014
Informal Consolidation
28 November 2013
Amended
Act 19 of 2013

18/04/2013
Informal Consolidation
17 April 2013
Amended
Act 11 of 2013

01/06/2012
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

31/01/2013
Informal Consolidation
02 January 2013
Amended
Act 36 of 2012

01/01/2015
Informal Consolidation
01 January 2015
Amended
Act 37 of 2014

01/06/2015
Informal Consolidation
01 June 2015
Amended
Act 37 of 2014

01/07/2015
Informal Consolidation
27 November 2014
Amended
Act 37 of 2014