Page 24 - SAIT Compendium 2016 Volume1

91A .. .
92 .. .
93 .. .
93bis .. . 94 .. . 94A .. .
[S. 91A inserted by s. 15 of Act 32 of 2005 and repealed by s. 271 of Act 28 of 2011.]
[S. 92 repealed by s. 271 of Act 28 of 2011.]
[S. 93 substituted by s. 12 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011.]
[S. 93bis inserted by s. 17 of Act 6 of 1963 and repealed by s. 8 of Act 6 of 1972.]
[S. 94 repealed by s. 271 of Act 28 of 2011.]
[S. 94A inserted by s. 39 of Act 89 of 1969 and repealed by s. 38 of Act 94 of 1983.]
Part V
[Part V repealed by s. 271 of Act 28 of 2011.]
[Ss. 95 to 101 inclusive repealed by s. 271 of Act 28 of 2011.]
Part VI Miscellaneous
[S. 102 substituted by s. 30 of Act 30 of 2002.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1
. . .
[S. 89bis inserted by s. 14 of Act 6 of 1963.] 2011.]
INCOME TAX ACT 58 OF 1962
82 .. .
83 .. .
83A .. .
84 .. .
85 .. .
86 .. .
86A . . .
[S. 82 substituted by s. 27 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 83 amended by s. 54 (1) (a) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 83A inserted by s. 37 of Act 129 of 1991 and amended by s. 55 (1) (a) of Act 60 of 2001.]
[S. 84 repealed by s. 271 of Act 28 of 2011.]
[S. 85 amended by s. 57 (1) (a) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 86 repealed by s. 38 of Act 113 of 1993.]
[S. 86A inserted by s. 24 (1) of Act 103 of 1976, amended by s. 58 (1) (a) of Act 60 of 2001 and repealed by s. 271 of Act
87 . . .
88 . . .
28 of 2011.]
[S. 87 repealed by s. 271 of Act 28 of 2011.]
[S. 88 substituted by s. 30 (1) of Act 121 of 1984 and by s. 13 (1) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011.]
Part IIIA
[Part IIIA inserted by s. 74 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011.]
88A to 88H inclusive . . .
89
89bis
[S. 88A to 88H inclusive inserted by s. 74 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011.]
Part IV
Payment and recovery of tax
Appointment of day for payment of tax and interest on overdue payments
[S. 89 substituted by s. 13 of Act 6 of 1963.]
Payments of employees’ tax and provisional tax and interest on overdue payments of such taxes
89ter
[S. 89ter inserted by s. 14 of Act 6 of 1963, substituted by s. 37 of Act 89 of 1969 and repealed by s. 271 of Act 28 of
89quat Interest on underpayments and overpayments of provisional tax
[S. 89quat inserted by s. 46 of Act 85 of 1974, repealed by s. 37 of Act 94 of 1983, inserted by s. 34 (1) of Act 121 of
1984 and substituted by s. 22 (1) of Act 65 of 1986.]
89quin Calculation of interest payable under this Act
[S. 89quin inserted by s. 34 (1) of Act 121 of 1984.]
89sex . . .
[S. 89sex inserted by s. 33 of Act 28 of 1997, substituted by s. 75 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011.]
89sept .. .
[S. 89sept inserted by s. 11 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011.]
90 Persons by whom normal tax payable
91 Recovery of tax
95 to 101 inclusive . . .
102 16
Refunds and set off