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31 October 1991

Namibia Government Gazette dated 1991-10-31 number 287

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GOVERNMENT GAZE'J•tE
OF THE

REPUBLIC OF NAMIBIA
R0,30

WINDHOEK -

31 October 1991

No. 287

CONTENTS
Page

GOVERNMENT NOTICE

No. 115

Determination of rate for purposes of exemption under section 16( I )(m)(iii) of the
Income Tax Act, 1981 ............................................................. .

Government Notice

MINISTRY OF FINANCE
No. 115

1991

DETERMINATION OF RATE FOR PURPOSES OF EXEMPTION
UNDER SECTION 16(1)(m)(iii) OF THE INCOME TAX ACT, 1981
Under paragraph (aa) of the proviso to section 16(1 )(m)(iii) of the Income Tax Act,
1981 (Act 24 of 1981), I hereby determine that the rate at which dividends on
Special Tax-Free Indefinite Period Shares issued on or after 1 November 1991 are to
be calculated for purposes of the exemption contemplated in that section, shall be

13 per cent.
0. HERRIGEL
MINISTER OF FINANCE

Windhoek, 30 October 1991


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