Last Change:
06/28/2024
Income Tax Act (cap.340)
Year: 1997
Type: Domestic law
Rights Category: Housing, land & property, Work & Workplace rights
Link to external source:
https://ulii.org/akn/ug/act/1997/11/eng@2000-12-31
Description
An Act to consolidate and amend the law relating to income tax and for other connected purposes.
Selected provisions
Section 15 - Chargeable Income
Subject to section 16, the chargeable income of a person for a year of income is the gross income of the person for the year less total deductions allowed under this Act for the year.