And did you know?

Some strange but true facts about tax.

Odd Ball Fact One: “She sells sea shells on the sea shore”

In order to collect sea shells on South African beaches for someone else, you need to apply for a licence. Section 38(1) of the Sea Fisheries Act, 1988 (Act 12 of 1988), states that you can only have a limited amount of seashells for your own use, apparently no more than a kilo.

Odd Ball Fact Two: “On your bike”

There was even a tax on bikes with a licence being required for push bikes until quite recently.

Odd Ball Fact Three: "The Doberman dog connection to tax"

The Doberman dog breed has a  tax association. Herr Louis Doberman who created the breed was a taxman and so he bred a dog to protect him on his rounds.

Odd Ball Fact Four: "2014 marks 100 years of income tax in South Africa"

Here are some facts:

  • The Income Tax Act, 28 of 1914 introduced income tax on 20 July 1914. The origins of our legislation lies in Australia, as this act was based on the New South Wales Act of 1895.
  • The first level of the tax rate, according to section 4(4)(a), was: " Where the taxable amount is one pound, the rate of income tax shall be sixpence ;" or 2,5%.
  • The original act consisted of 50 sections with no Schedules, compared to the current act, which has 112 sections and 11 Schedules.
  • The official in charge of the administration of the Act was called the Commissioner of Taxes.


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Last Updated: 11/11/2020 2:15 PM     print this page
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