Income Tax Amendment Act
STAATSKOERANT -
VAN DIE REPUBLIEK VAN SUID-AFRIKA
. REP.UBLIC·OF:SOUTH ·AFRICA . ,, . ·
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GO:V,ERNMENT ·GAZETTE • ' ,! • , • • •. • • • :
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As 'n Nuusblad by di~ Poskcmtoor GeregiStre'er · . · , . Registered at the Post Office as a Newspaper ; _. ;
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PRYS (A VB ingesluit 30c PRICE (GST included) BUITELANDS 40c ABROAD
POSVRY · POST FREE
KAAPSTAD, 1 MAART 1984
CAPE TOWN. 1 MARCH 1984
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No. 9108
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. KANTOOR VAN DIE EERSTE MINISTER OFFICE OF THE PRIME MINISTER
No. 435. 1 Maart 1984 No. 435. 1 March 1984
Hierby word bekend gemaak dat die Staatspresident sy goedkeuring geheg bet aan die onderstaande Wet wat hierby ter algemene inligting gepubliseer word:-
---lo. 30 van 1984: Wysigingswet op Inkomstebelasting, 1984.
. . ' It is hereby notified that the State President has
assented to the following Act whiCh is hereby published for general information:- . . ·
. ·' No. 30 of 1984: Income Tax Amendment Act, 1984.
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GOVERNMENTGAZETfE,1 MARCH 1984 No.9108 3
· · • · INCOME ·TAX'AMENDMENT ACT, 1984, :."·" .. Act No. 3011984
GENERAL' EXPLANATORY NOTE: ' . . . . ~ : .. ·-.' ,,· •.; . ' ,..... ; . ·.:···~:·;,;, , , · •"".: . .
I Words underli~ed with solid line'indic~te 'insertion-s ih existing' ------- ···:-enactments:··· -·· :;· · -~, --;· _ _. .... ... ---~-· ·· •. . ·_ .. .
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,:_.·, :·' . .ACT,_ .. . .... To amend the Income Tax Act, 1962, so as to provide for the bar- .~-. : monization of income tax payable by members of an popi.t~ . •·· ·lation:groups in the Republic; and to authorize the.Commis~ ; · · ' sloner for Inland Revenue to fumish certain information; to ; · ! •· ·repeal the Black Taxation Act, J969; to· amend the National .. ; 'States Constitution Act,-1971, so as to provide for the pay- ,._ ' ment of certain amounts into the revenue fund of an area i · for which a legishi.tive assembly" has been ·established; and to : · ~: ·provide for incidental matters. ' · · : ·; · : . . . . • : . : . ~ ' . . : i ~ : . ' . • ~
· · · · - '(Afrikaans text signedby the State President.) ; ' '· .,._. ·· ·; (Assented to 29 February·J984.) ' ·'
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-~ BE IT 'ENAcrED 'by· -the State President and· the House of . ; -Assembly of the' Republic of South Africa, a(Jollows:-
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· . ·· 1. Section l of the Income Tax 'Act; 1962 (hereinafter referred Am~ndment of ~ to' as th_e principal 'Act), is he~e?y·amended ?Y the substitution ~~~:Jr~~2• _
5 for pa~agraph (a) o~ the defin,ttton' of "roamed person" of the as amended by · followmg paragraph: · · · · · .- . · · . · · . section 3 of
"(a) any person (other thana married woman) who during Act.90of1962, . f h . d . f h' h section 1 of · . . . . any portion o _ t e peno . m respect o w tc any Act 6 ofl963
-. ' . •· . . ·assessment is 'made; was married' arid not living apart section 4 of • 10. from his spous~ hi circumstances 'which, in the opinion Act.72 of 1963; ·
. ~f the Commissioner, indicate th(lt ~the separll~i.o~ is ~:::r~~64, . ' . hkely to be permanent, or was a widower or Widow; sections of - or". Act 88 of 1965';
section 5 of · Act 55 of 1966, section S of ·. Act 95 of 1967, · sectionS of Act 76 of 1968, section 6 of >' ·' Act 89 of 1969, · section 6 of Act 52 of 1970, · · section 4 of Act 88 of 1971; section 4 of · · · : Act 90 of1972, · section 4 of Act 65 of 1973, ,, . . section 4 of .. ,; Act 85 of 1974,:- section 4 of · Act 69 of 1975, section 4 of - . Act 103 of 1976, section 4 of . Act 113 of1977, section 3 of Act 101 of 1978, section 3 of Act 104 of 1979, section 2 of Act 104 of 1980, section 2 of Act 96 of 1981, section 3 of . , Act 91 of 1982 : and section 2 of. Act 94 of 1983.
GOVERNMENTGAZETIE;l MARCH 1984 No. 9108 5
INCOMETAXAMENDMENT ACI',l984 .· · Ad No. 30; 1984
;. 2.' Section 7 of the principal Act is hereby amended by the ad- Am~ndmentof. dition to subsection (2) of the following proviso: · . · · section 7 of
"P 'd d h h h b d · · · d Act58of1962; . rovt e t at, w ere any us an ts at any hme marne as amended by .. to two or more wives, the provisions of this subsection shall sections of·
5 apply only to income received by or accrued to or in favour ~~!i: sf~jfl2• of the wife of his longest subsisting marriage.". Act.88 of 1965,
- sect1on 9 of
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Act 55 of 1966 · • and section 7 of Act 94 of 1983.
. ' ' 3. The follo~ing secti~~ is ·hereby i~serted i'n the' prindp~l Act Insertio~ ~f after section 37B:. section 37C in ·
• , . · Act58of1962. · : '~D~te~i~a· ·. '37C.-. Where 'aily li.iJe.proVi"de·d ·rn thi"s "Act as to the ' . I ~ ' ; , .
10 ~~~~ i~:O~e · inclusion of any a~ount in the in~ome of a taxpayer of persons for any year of assessment endmg on or:· after 1
. previously as- March 1984, or as to the deduction or ·sef-off of any sessable '. amount from or against. his income for such year. in
· ~~~~~ f:~tsam effect requires that regard· shall be had to anything 15 · · · · · that has been· done or has occurred in or iinelation
to a previous year of assessment; anything that has in fact been· done or has 'in fact occurred in or in re- lation to a year of assessment iri respect of which the taxpayer was assessable'for taXation purposes under
20 the Black Taxation Act, 1969 (Act No. 92 of 1969). or any law of a legislative assembly established under the· provisions of section 1 of . the National .States
. Cm1stitutionAct, J 971 (Act No.' 21 of 1971 ) .. impos- ing a tax onincome, shall for the ·purposes of apply~
25 ingsuch rule but subject to such adjustments as the Commissioner may make, be takeri into account." .. :
4. (1) Section 56 of the prindpid Act is hereby ~~~·nded. by the deletion of paragraph (o) ofsubsection (1). . . , , .
(2) Subsection (1) shall apply iri respect 'of donations made on or after 1 March 1984. · · · · ·
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Amendment of . section 56 of Act 58 of 1962, · · as amended by ,' section 18 of Act 90 ofl964, section 25 of Act 55 of 1966; section 33 of . Act 89 of 1969;' · section 38 of Act 85 of 1974, section 21 of Act113of19n, section 13 of Act 101 of 1978, section 23 of Act 96 of 1981 and section 31 of Act 94 of 1983 .
30 · S. Parag'raph 6 of the Secorid Schedule to the principal Act is Amendment of hereby amended by the substitution in subparagraph (d) for the paragraph6of words "six hundred rand" 'of the exp' ression "R1 80. 0" Znd Schedule to
·· . · · • Act 58 of 1962 · · ' · · · · ' · · as substituted by
section 26 of :·,
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.: l ,· Act 90 of 1964 and amended by section 18 of Act 104 of 1979 .
6. Paragraph 1 of the Fourth Schedule to the principal Act is Amendment of hereby amended- · 1 • • . , . . • , . paragraph 1 of
35 : ·.·(a) by the· deletion of th~ definition of "Bhick person"; ~~t ~~h~~~~~j~ · · . . • · ; · · · · ' as added by
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section 19 of Act6of1963
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GOVERNMENT GAZEITE,l MARCH 1984 No. 9108 7
INCOME TAX AMENDMENT ACT,l984 · Act No. 30, 1984
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(b) . by the substitution in paragraph (i) of the definition of and amended by · , "remuneration" for the words "four . hundred and section 22 of
. eighty rand" of the expression·"R2 400"; and Act.12of 1963, (c) .by the deletion of paragraph (v) of the definition of ~~:~~9:it"~9 . ; ', "remuneration". . . . . . ' ' . section 24 of •
, . •· Act 52 of 1970, section 37 of Act 88 of 1971 and section 47 of Act 85 of 1974.
7. Paragraph 15 of the FourthSchedule to the principal Act.is Amendment of hereb~. amended by the inserti~naft~r ~ubparagraph (1) oOhe ~~~~:~:u}; ~d followmg subparagraph: ; , , . . . . _·- . · . · · . · . ·. . Act 58 of 1962,
. . • · ','(1A) Any· employer who carries on business through a as added by 10 .· ·permanent esta hshment m an area or w IC a legtslattve ~c~ng9~~
assembly has been established under the provisions-of.sec- c 0
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. ,tion J of the National States Constitution Act; 1971 (Act No. 21 of 1971}, in the course of.which .he employs em- ployees :who are citizens of that area; shan; unless the Com-
15 ·.missioner otherwise directs, apply to the. Coinmissioner.for · separate registration' as an employer in respecf of such em-
.· ployees, and in.such case the emplo'yer's duties under this
.. Schedule 'shall, ·as respects· such employees, be performed separately from· his duties · under this Schedule as respects
20 any other of his employees.:·.. . _, · , . . . · . ' . ' ' ! ' '• ~ ' ... ,.,
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· 8. Notwithstanding the provisions of section 4 of the principal Act, the Commissioner for Inlarid Revenue may furnish any as- sessing officer· co'ntemplated in the Black Taxation Act; 1969 (ACt No. 92 of 1969); with any inforinatiori ~hich the said COm~
Commissioner may furnish certain information.
25 missione'r considers will enable such assessingofficer to recover any unpaid amount of tax referred to in section 10 (2) of this
. . Act ... • · ·· -.• : . . · ... ' : ···' .. · . · '.) · ''· ~·: .. -' · ; : . ol .
9. (1) Section 6 of the National States Constitution Act, "1971, Amendment of · h b d d- section6of IS ere Y amen e . . . . . . .. , . .. . . . - ' . . · · · · Act 21 of 1971, , .
30 (a) by. the subs,tJ~u~JOn for subparag;aph · (1) of paragraph as amended by . · · (a) of subsection (2) of thefollowmg subparagraph: · , . section 7 of • _ . "(i) by any Citizen in respect oftaxes~· levies· and rates Actp of 1975 and
imposed in 'terms of the Black Taxation Act 1969 section 11 of d · ' d b Act 98 of 1979 • .. (Act No. 92 of 1969), to the extent ete~me . y ._
35 : ' · ·.· · · · the Minister in consultation with .the Minister: of
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Finance of the Republic, or the Development Trust and Land Act, 1936 (Act No 18 of 1936), and in respect of taxes, levies and rates (other than any tax, interest or penalty contemplated in subpa- ragraph (iA)) imposed b~