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Income Tax Act
     (CHAPTER 134)    View PDF

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THIRD SCHEDULE Repealed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 '14D Expenditure on research and development'.
Left Arrow
Right Arrow
pr14D-.
30/04/1996
Formal Consolidation
30 April 1996
1996 RevEd
 

30/12/1999
Formal Consolidation
30 December 1999
1999 RevEd
 

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

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

01/01/2009
Informal Consolidation
01 January 2009
Amended
Act 34 of 2008

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

22/01/2009
Informal Consolidation
22 January 2009
Amended
Act 19 of 2013

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

04/05/2009
Informal Consolidation
04 May 2009
Amended
Act 27 of 2009

01/07/2009
Informal Consolidation
01 July 2009
Amended
Act 27 of 2009

01/10/2009
Informal Consolidation
01 October 2009
Amended
Act 19 of 2013

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

01/01/2010
Informal Consolidation
01 January 2010
Amended
Act 29 of 2010

09/02/2010
Informal Consolidation
09 February 2010
Amended
Act 24 of 2009

22/02/2010
Informal Consolidation
22 February 2010
Amended
Act 29 of 2012

23/02/2010
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/03/2010
Informal Consolidation
01 March 2010
Amended
Act 29 of 2010

01/04/2010
Informal Consolidation
01 April 2010
Amended
Act 29 of 2012

21/05/2010
Informal Consolidation
21 May 2010
Amended
Act 29 of 2010

07/07/2010
Informal Consolidation
07 July 2010
Amended
Act 22 of 2011

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

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

01/01/2011
Informal Consolidation
01 January 2011
Amended
Act 29 of 2012

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

01/03/2011
Informal Consolidation
01 March 2011
Amended
Act 29 of 2010

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

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

01/05/2011
Informal Consolidation
01 May 2011
Amended
Act 13 of 2011

01/06/2011
Informal Consolidation
01 June 2011
Amended
Act 29 of 2012

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

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

01/01/2012
Informal Consolidation
01 January 2012
Amended
Act 22 of 2011

17/02/2012
Informal Consolidation
17 February 2012
Amended
Act 29 of 2012

28/02/2012
Informal Consolidation
28 February 2012
Amended
Act 29 of 2012

01/03/2012
Informal Consolidation
01 March 2012
Amended
Act 29 of 2012

01/04/2012
Informal Consolidation
01 April 2012
Amended
Act 29 of 2012

01/06/2012
Informal Consolidation
01 June 2012
Amended
Act 29 of 2012

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

18/12/2012
Informal Consolidation
18 December 2012
Amended
Act 19 of 2013

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

17/02/2013
Informal Consolidation
17 February 2013
Amended
Act 2 of 2013

25/02/2013
Informal Consolidation
25 February 2013
Amended
Act 19 of 2013

26/02/2013
Informal Consolidation
26 February 2013
Amended
Act 19 of 2013

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

13/03/2013
Informal Consolidation
13 March 2013
Amended
Act 3 of 2013

01/04/2013
Informal Consolidation
01 April 2013
Amended
Act 19 of 2013

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

25/04/2013
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

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

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

30/05/2014
Informal Consolidation
30 May 2014
Amended
Act 37 of 2014

01/01/2014
Informal Consolidation
01 January 2014
Amended
Act 21 of 2013

24/02/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/04/2014
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/01/2016
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

22/02/2014
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

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

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

03/01/2016
Informal Consolidation
03 January 2016
Amended
Act 29 of 2014

01/07/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/07/2015
Informal Consolidation
11 April 2016
Amended
Act 37 of 2014

18/03/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

19/04/2016
Informal Consolidation
19 April 2016
Amended
Act 11 of 2016

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

01/07/2016
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/07/2016
Informal Consolidation
11 April 2016
Amended
S 303/2016

29/05/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

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

11/04/2016
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/09/2014
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/11/2015
Informal Consolidation
01 November 2015
Amended
Act 4 of 2015

01/11/2015
Informal Consolidation
01 November 2015
Amended
S 712/2015

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

01/04/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

01/06/2015
Informal Consolidation
11 April 2016
Amended
Act 2 of 2016

20/07/2016
Informal Consolidation
04 July 2016
Amended
Act 15 of 2016

01/08/2016
Informal Consolidation
04 July 2016
Amended
Act 15 of 2016