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Section 76A: Arrangements for assistance in the recovery of foreign tax

Income Tax Act · PART V: INTERNATIONAL ASPECTS OF INCOME 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.

76A. Arrangements for assistance in the recovery of foreign tax The Minister may enter into arrangements with the Government of a foreign country for the purpose of providing assistance in the collection and recovery of foreign tax in the same manner as is provided under Part XI. [S. 76A inserted by s. 21 (f) of Act 14 of 2009 w.e.f. 30 July 2009.]

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