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Dividends, other than certain foreign dividends, received by or accrued to or in favour of any person, do not constitute ‘income’ as defined in section 1 of the Income Tax Act, Act 58 of 1962...
The National Treasury has published a draft Taxation Laws Amendment Bill 2010 together with a draft Explanatory Memorandum dealing with proposed amendments to the Income Tax Act, 1962.
Address by the Honourable Minister of Science and Technology, Mr
Mosibudi Mangena, at the announcement of the results of the 2004/05
survey on research and development, Cape Town
To fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years of assessment ending on 28 February 1995 and 30 June 1995, and by companies in...
To amend the Marketable Securities Tax Act, 1948, so as to delete an obsolete section; to amend the Transfer Duty Act, 1949, so as to provide for a reduction of the transfer duty payable under...