Select the provision you wish to print using the checkboxes, then click "Next"

   


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THIRD SCHEDULE Repealed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 '19C Writing-down allowances for approved cost-sharing agreement for research and development activities'.
Left Arrow
Right Arrow
pr19C-.
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
 

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

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

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

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

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