Income Tax Act, 1962 (Act No. 58 of 1962)
Fixing of Rate per Kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act, 1962
5. Effective date
The rate per kilometre determined in terms of this Schedule applies in respect of years of assessment commencing on or after 1 March 2013.
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