- Income Tax Act (58/1962): Protocol amending the convention between the Government of the Republic of South Africa and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, with protocol (Gazette No. 35134 – Notice 211)0.59 MB
In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996), it is hereby notified that the Protocol for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains set out in the Schedule to this Notice has been entered into with the Government of Ireland and has been approved by Parliament in terms of section 231(2) of the Constitution.
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