The Income Tax Act (Act no 58 of 1963) can be divided into the following parts:

  • Section 1 – Interpretation.
  • Chapter 1: Administration
  • Chapter 2: The Taxes
  • Chapter 3: General Provisions
  • Schedules
    • First Schedule : Computation of Taxable Income derived from Pastoral, Agricultural or other Farming Operations
    • Second Schedule : Retirement Benefits
    • Third Schedule : Laws repealed
    • Fourth Schedule : Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax
    • Sixth Schedule : Determination of Turnover Tax Payable by Micro Businesses
    • Seventh Schedule : Benefits or Advantages Derived by reason of Employment or the Holding of any Office
    • Eighth Schedule : Determination of Taxable Capital Gains and Assessed Capital Losses
    • Ninth Schedule : Public Benefit Activities
    • Tenth Schedule : Oil and Gas Activities
    • Eleventh Schedule : Government grants exempt from normal tax
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