Special Investigating Units and Special Tribunals Act, 1996
R 385
[REPEALED] Tax on Retirement Funds Act, 1996 (Act No. 38 of 1996) |
[REPEALED] Tax on Retirement Funds Act, 1996 (Act No. 38 of 1996)
2. Levy of tax and rate thereof
3. Determination of income of fund
4. Determination of taxable amount of untaxed policyholder fund
5. Determination of taxable amount of retirement fund
6. Payment of tax on retirement funds
9. Allocation by insurer of income to retirement fund
10. Notification of income allocated
11. Interest on late payment of tax
12. Penalty for failure to pay tax when due
13. Assessment by Commissioner
13A. Interest on delayed refund of overpayment
14. Accrual and incurral of interest
15. Discretion of Commissioner
16. Applicability of Income Tax Act
