Commonwealth Numbered Acts

TRUST RECOUPMENT TAX ACT 1985 No. 3 of 1985 - SECT 5

5. The rate of tax imposed by this Act on a taxable amount is-

   (a)  in the case of a primary taxable amount or a secondary taxable
        amount-60%;

   (b)  in the case of an elected taxable amount-75%; and

   (c)  in the case of a company taxable amount-46%.