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South Africa
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Taxation Laws Amendment Act, No. 37 of 1995

Long title

To amend the Transfer Duty Act, 1949, so as to further regulate the imposition of, and exemption from, transfer duty; to amend the Estate Duty Act, 1955, so as to effect certain consequential amendments; to amend the Regional Services Councils Act, 1985, so as to substitute an obsolete expression; to amend the KwaZulu and Natal Joint Services Act, 1990, so as to substitute an obsolete expression; to amend the Income Tax Act, 1993, so as to substitute a date referred to in the provisions relating to unbundling transactions; to amend the Taxation Laws Amendment Act, 1994, so as to widen the ambit of the provisions providing for the rationalisation of groups of companies; and to further regulate the repeal of certain laws; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 2 of Act 40 of 1949...
2. Amendment of section 9 of Act 40 of 1949...
3. Amendment of section 11 of Act 45 of 1955...
4. Substitution of section 15 of Act 109 of 1985...
5. Substitution of section 21 of Act 84 of 1990
6. Amendment of section 60 of Act 113 of 1993...
7. Amendment of section 39 of Act 20 of 1994
8. Amendment of Part 2 of Schedule 2 to Act 20 of 1994
9. Short title

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