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bruneilawsby aturio
In force2024 Revised Edition
Contents

Part · Preliminary

1. Citation and extent

(1)

This Act may be cited as the Income Tax Act.

(2)

This Act shall come into force on the 31st day of

December 1949 to the extent specified in Schedule 1.

Report

Read on from s 2

Part

Administration

Read on from Part

Part

Imposition of Income Tax

Read on from Part

Part

Ascertainment of Income

Read on from Part

Part

Ascertainment of Statutory Income

Read on from Part

Part

Ascertainment of Assessable Income

Read on from Part

Part

Ascertainment of Chargeable Income and Personal Reliefs

Read on from Part

Part 8

Read on from Part 8

Part 9

Read on from Part 9

Part

Returns

Read on from Part

Part

Assessments

Read on from Part

Part

Reviews and Appeals

Read on from Part

Part

Collection, Recovery and Repayment of Tax

Read on from Part

Part

Offences and Penalties

Read on from Part

Schedules