Taxation (Deficit Reduction) Act (No. 2) 1993 (55 of 1993)
Part 4 AMENDMENT OF THE INCOME TAX RATES ACT 1986
Division 2 Registered organisations
Subdivision B Rate for 1994-95
18 Rates of tax payable by companies
(1) Section 23 of the Principal Act is amended by omitting from paragraph (4)(b) "30%" and substituting "33%".
(2) The amendments made by subsection (1) apply to assessments in respect of income of the 1994-95 year of income.
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