Transcription of CHAPTER 41:01 TAXATION ARRANGEMENT OF SECTIONS …
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CHAPTER 41:01 TAXATION ARRANGEMENT OF SECTIONS …
TAXATION Cap. 41:01 1 CHAPTER 41:01 TAXATION ARRANGEMENT OF SECTIONS PART I PRELIMINARY SECTION 1. Short title 2. Interpretation of certain general terms 3. Commissioner of Taxes PART II ADMINISTRATION 4. Delegation of functions by Commissioner 5. Report by Commissioner 6. Officers to observe secrecy 7. Forms 8. Service of documents 9. Service of oral notices 10. Validity of documents PART III INCOME Division 1 Determination of Assessable Income 11. Income and assessable income 12. Special circumstances in which income deemed to have accrued 13. Exemption 14. Income-annuities 15. Non-recognition of capital gain or capital loss in certain cases 15A. Involuntary conversion of assets 15B. Capital gains on disposal of business assets 16. Income-payments for services 17. Income-sums received on cessation of employment 18. Income-expenses and benefits 19. Expenses and benefits. Asset belonging to employer 20. Expenses and benefits.
Power to appoint agent 82. Remedies of Commissioner against agent and trustee 83. ... 46 of 1963 An Act to provide for the taxation of incomes and for purposes ... 10 of 1975 1 of 1976 5 of 1977 4 of 1981 4 of 1982 10 of 1983 1 of 1985 12 of 1987 20 of 1987 4 of 1988
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