- Flynote
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Income Tax Act 58 of 1962 – appellant not a municipality or local
sphere of government – appellant’s accruals and receipts not exempt from normal tax under s 10(1)(a) and (b).
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Cited documents 16
Legislation 10
1. | Constitution of the Republic of South Africa, 1996 | 4487 citations |
2. | Local Government: Municipal Systems Act, 2000 | 4375 citations |
3. | Local Government: Municipal Structures Act, 1998 | 4121 citations |
4. | Public Finance Management Act, 1999 | 2174 citations |
5. | Labour Relations Act, 1995 | 2079 citations |
6. | Companies Act, 2008 | 1819 citations |
7. | Local Government: Municipal Finance Management Act, 2003 | 1662 citations |
8. | Income Tax Act, 1962 | 1590 citations |
9. | Revenue Laws Amendment Act, 2006 | 37 citations |
10. | Taxation Laws Amendment Act, 2010 | 35 citations |