Section 108: Calculation of tax
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
108. Calculation of tax
The income tax payable under this Sub-part shall be calculated on the
chargeable income ascertained under section 107 and in accordance with the
First Schedule.
[S. 108 amended by s. 18 (zh) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income
year commencing on 1 July 2006 and in respect of every subsequent income year; s. 17 (o) of
Act 17 of 2007 w.e.f. 1 July 2007.]
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Questions this section answers
- How is the tax I owe under the Current Payment System calculated?