oa De Rebus - Tax law - 1982-83 Budget: taxation proposals
|Article Title||Tax law - 1982-83 Budget: taxation proposals|
|© Publisher:||Law Society of South Africa|
|Affiliations||1 Universiteit van Suid Afrika|
|Publication Date||Apr 1982|
|Pages||167 - 168|
|Keyword(s)||Ad valorem excise duty, Avoidance of stamp duty, Companies, Concessions, Dividends, Fiscal incentive measures, Fringe benefits, Gross investment income, Interest, Loan levy, Married women's incomes, National defence bonds, PAYE deduction system, Sales tax and Submit returns|
A number of tax changes were proposed in the budget speech delivered by the Minister of Finance on 24 March 1982. This article will be limited to a brief outline of the relevant proposals relating to normal tax , general sales tax and the cinematograph films tax, as well as the proposals regarding excise duty which were implemented on 25 March 1982.
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