Executive Powers (Inland Revenue) Transfer Proclamation, 1978 (Proclamation AG18 of 1978)

Official Gazette no. 3722
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Executive Powers (Inland Revenue) Transfer Proclamation, 1978

Proclamation AG18 of 1978

  • Published in Official Gazette no. 3722 on 30 March 1978
  • Assented to on 17 March 1978
  • Commenced on 30 March 1978
  • [Up to date as at 6 November 2020]
PROCLAMATIONof the ADMINISTRATOR-GENERAL FOR THE TERRITORY OF SOUTH WEST AFRICATRANSFER OF ADMINISTRATION OF DEPARTMENT OF INLAND REVENUE TO THE ADMINISTRATOR-GENERAL
Under the powers vested in me by Proclamation 181 of 19 August 1977, I hereby make the laws set out in the Schedule.M. T. STEYNAdministrator-GeneralWindhoek, 22 March 1978

Schedule

1. Definition

(1)In this Proclamation “General Proclamation” means the Executive Powers Transfer (General Provisions) Proclamation, 1977 (Proclamation AG. 7 of 1977).
(2)A reference in this Proclamation to any particular law, shall be construed as including a reference to a regulation, rule or other enactment made under or relating to that law.

2. Transfer of administration of Department of Inland Revenue

Notwithstanding anything to the contrary contained in any other law but subject to the provisions of this Proclamation and the General Proclamation, the administration of the affairs of the territory of South West Africa in relation to any matter which at the commencement of this Proclamation is administered by the Minister of Finance of the Republic of South Africa in the Department of Inland Revenue, shall be carried on by the Administrator-General.

3. Application of laws

(1)The provisions of subsection (1) of section 3 of the General Proclamation shall, without detracting from the provisions of subsection (2) of that section, not apply to -(a)the reference to the Republic in -(i)the Marketable Securities Tax Act, 1948 (Act 32 of 1948);(ii)the Transfer Duty Act, 1949 (Act 40 of 1949);(iii)the Income Tax Act, 1962 (Act 58 of 1962); and(iv)the Stamp Duties Act, 1968 (Act 77 of 1968);(b)sections 2(2), 108 and 109 of the Income Tax Act, 1962;(c)sections 4(2) and 6(2) of the Revenue Laws Amendment Act, 1974 (Act 88 of 1974).
(2)Notwithstanding the provisions of section 3(1)(a) of the General Proclamation the reference to the Government in -(i)the Marketable Securities Tax Act, 1948;(ii)the Transfer Duty Act, 1949;(iii)the Income Tax Act, 1962; and(iv)the Stamp Duties Act, 1968,shall be construed as including a reference to the Administrator-General.[The Revenue Laws Amendment Proclamation, AG 66 of 1978 (OG 3831), provides that the reference to the Marketable Securities Tax Act 32 of 1948, the Transfer Duty Act 40 of 1949 and the Stamp Duties Act 77 of 1968 in section 3 shall be construed as references to those laws as amended by the Revenue Laws Amendment Act 95 of 1978 (RSA), which AG 66 of 1978 applies to South West Africa. None of these laws remain in force in Namibia. The Income Tax Amendment Proclamation, AG 67 of 1978 (OG 3832) provides that the reference to the Income Tax Act 58 of 1962 in section 3 shall be construed as a reference to that Act as amended by the Income Tax Act 101 of 1978 (RSA), which AG 67 of 1978 applied to South West Africa with the exception of sections 1, 2, 8, 12, 13 and 15. The Income Tax Act 58 of 1962, the Income Tax Act 101 of 1978 and AG 67 of 1978 were all repealed by the Income Tax Act 24 of 1981.]

4. Short title

This Proclamation shall be called the Executive Powers (Inland Revenue) Transfer Proclamation, 1978.