This legislation has been repealed.
- As at 2 July 2008 - Act 112 of 1990 TABLE OF PROVISIONS Long Title PART 1 - PRELIMINARY 1. Name of Act 2. Commencement 3. Definitions 4. Notional separation of debits 5. Taxation Administration Act 1996 6, 7. (Repealed) PART 2 - IMPOSITION AND AMOUNT OF TAX 8. Imposition of tax 9. Amount of tax PART 3 - LIABILITY TO TAX 10. Liability to tax 11. When tax payable 12. Recovery of tax by financial institutions 13. Certificates of exemption from tax 14. Offences relating to certificates of exemption PART 4 - RETURNS AND REFUNDS 15. Returns in respect of taxable debits 16. Refund of amounts incorrectly paid 17. Refunds for tax paid on excluded debits 18-22. (Repealed) PARTS 5-7 - (Repealed) None PART 8 - MISCELLANEOUS 44. Return in relation to exempt accounts 45-52. (Repealed) 53. Regulations 54. (Repealed) 55. Transitional provisions SCHEDULE 1 Schedule 2 (Repealed) SCHEDULE 3