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Section 161: Regulations

Income Tax Act · PART XIII: MISCELLANEOUS

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.

161. Regulations (1) The Minister may— (a) make such regulations as he thinks fit for the purpose of this Act; or (b) by regulations, amend the Schedules, other than the First Schedule, the Fifth Schedule and the Seventh Schedule. (2) Any regulations made under this section may provide for the levying of fees and charges. [S. 161 amended by s. 7 (m) of Act 13 of 1996 w.e.f. 1 July 1996; s. 12 (y) of Act 25 of 2000 w.e.f. 1 July 2001; s. 21 (v) of Act 14 of 2009 w.e.f. 30 July 2009.]

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