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Part 1 · Preliminary

2. Act to be construed as one with Income Tax Act 1947

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This Act must, unless otherwise expressly provided for in this Act, be construed as one with the Income Tax Act 1947.

Report

Part 2

Pioneer Industries

Part 3

Pioneer Service Companies

Part 4

Development and Expansion Incentive

Part 5

Transfer of Awards

Part 6

Foreign Loans for Productive Equipment

Part 7

Royalties, Fees and Development Contributions

Part 8

Investment Allowances

Part 9

Part 10

Miscellaneous Provisions