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Income Tax Act: Agreement between South Africa and Cook Islands for exchange of information relating to tax matters (Gazette 38378 Notice 4)

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  • Income Tax Act: Agreement between South Africa and Cook Islands for exchange of information relating to tax matters (Gazette 38378 Notice 4)
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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 Agreement for the exchange of information relating to tax matters set out in the Schedule to this Notice has been entered into with the Government of the Cook Islands and has been approved by Parliament in terms of section 231(2) of the Constitution.

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