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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

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 '45 Withholding of tax in respect of interest paid to non-resident persons'.
Left Arrow
Right Arrow
pr45-.
30/04/1996
Formal Consolidation
30 April 1996
1996 RevEd
 

03/09/1999
Informal Consolidation
31 August 1999
Amended
Act 32 of 1999

01/12/1999
Informal Consolidation
07 September 2000
Amended
Act 24 of 2000

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

07/09/2000
Informal Consolidation
07 September 2000
Amended
Act 24 of 2000

01/10/2000
Informal Consolidation
10 August 2001
Amended
Act 24 of 2001

10/08/2001
Informal Consolidation
10 August 2001
Amended
Act 24 of 2001

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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