Individuals Putting this table together involved delving into a history of multiple rebates, capped variable rebates with deemed minimums, multiple tax tables, discrimination on the basis of race, and discrimination on the basis of marital status. Discrimination on the basis of race was repealed with effect from 1984/5 but discrimination on the basis of marital status lived on for just over another decade. It reached the stage that separate tax tables were used depending on whether you were a “married person”, “person not a married person” or a “married woman”. Wives were expected to include their taxable income in their husbands’ tax returns. Unless a polygamous marriage was involved, in which case only the longest married wife’s income was included. A widow or widower was still a married person but a divorced person was, usually, not. As the 1984-5 Supplement to Silke on South African Income Tax put it; “One could say, in fact that a married woman is ‘married’ but not a ‘married person’ unless she is divorced (but the true position is even more complicated)!” Discrimination on the basis of marital status conflicted with the Bill of Rights of the Interim Constitution and was repealed as soon as practical after its promulgation.

1. Sars Tax Pocket Guide 2003 2004 Dodge
2. Sars Tax Pocket Guide 2003 - 2004 Mustang Mach I
3. Sars Tax Pocket Guide 2003 2004 Outkast

This change was eased by the work that already had been put into the separation of husband and wife for income tax purposes from 1990 onward. Individuals are now taxed on their own income using a single tax table.

Rules exist to allocate income in spousal relationships in community of property. Marriages, customary marriages, religious marriages, and permanent same-sex or heterosexual unions give rise to a spousal relationship between the participants for tax purposes. The last two categories of spousal relationship are considered to be out of community of property unless proven otherwise. In order to keep the comparisons manageable, the tax tables and rebates applicable to a single person with no dependants have been used for years before 1995/6.

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Thank you for being part of our journey as we share taxation information in a simplified & demystified way. Latest Tax News. Categories. (36). (42). (33).

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Sars Tax Pocket Guide 2003 2004 Dodge

(57). (289). (11).

(169). (63). (10). (40). (43).

Sars Tax Pocket Guide 2003 - 2004 Mustang Mach I

(143). (137).

Sars Tax Pocket Guide 2003 2004 Outkast

(6). (9). (25) Archives Archives.