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INCOME TAX ACT 1973

Table of Provisions

  • 1 Short title.  
  • 2 Commencement.  
  • 3 Interpretation.  
  • 4 Incorporation.  
  • 5 Imposition of income tax.  
  • 6 Rates of tax payable by persons other than companies.  
  • 7 Limitation of tax payable on certain incomes.  
  • 8 Rebate of tax payable by aged persons and certain pensioners.  
  • 9 Rates of tax payable by company.  
  • 10 Adjustment where amount to be paid by, or refunded to, taxpayer would not exceed 20 cents.  
  • 11 Levy of tax.  
  • 12 Instalments of tax.  
  • 13 Provisional tax.  
  • 14 Act to be deemed to be the Act declaring rates of income tax.  

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