To broaden the tax base and to break the culture of non-payment of tax by persuading every defaulter to pay his, her or its fair share of tax and, for those purposes, to provide for certain relief in respect of certain tax, interest, penalty and additional tax; and to provide for matters connected therewith.
Last update: February 2009
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This Act has been repealed by section 123 of the Revenue Laws Amendment Act No. 60 of 2008.
This Act has been updated by the Revenue Laws Amendment Act No. 60 of 2008 published in Government Gazette No.31781 dated 8 January 2009.