In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part 8
Income Tax Act · 2024 Revised Edition · Part 8
Official textFrom Attorney General's Chambers, unchanged
There shall be levied and paid for each year of assessment upon the chargeable income of every person, other than a company, tax at the rates specified in Schedule 2.
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
company
“company” means a company incorporated or registered under the Companies Act or any law in force elsewhere;
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
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