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Revenue Laws Amendment Act, No. 46 of 1996

Long title

To amend the Marketable Securities Tax Act, 1948, so as to further define a certain expression; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Transfer Duty Act, 1949, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Estate Duty Act, 1955, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Income Tax Act, 1962, so as to withdraw certain exemptions; to further regulate the granting of depreciation allowances in respect of certain machinery, plant and buildings; to provide for a tax holiday scheme in respect of certain companies; to provide for certain exemptions from secondary tax on companies; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Stamp Duties Act, 1968, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; and to repeal certain provisions; to amend the Value-Added Tax Act, 1991, so as to deem certain vendors to have supplied a service in certain circumstances; to further regulate the time and value of such deemed supplied services; to repeal certain obsolete provisions; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Regional Industrial Development Act, 1993, so as to further regulate the composition, powers and functions of the Regional Industrial Development Board; to amend the Taxation Laws Amendment Act, 1994, so as to insert certain expressions and to further define certain others; to amend the Income Tax Act, 1996, so as to further regulate the date of commencement of certain provisions of that Act; and to amend the Tax on Retirement Funds Act, 1996, so as to further define certain expressions; and to further regulate the determination of the taxable amount of an untaxed policyholder fund; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 32 of 1948...
2. Substitution of section 9 of Act 32 of 1948
3. Amendment of section 10 of Act 32 of 1948
4. Amendment of section 11 of Act 40 of 1949
5. Insertion of sections 11A, 11B, 11C, 11D and 11E in Act 40 of 1949
6. Amendment of section 17 of Act 40 of 1949...
7. Substitution of section 8 bis of Act 45 of 1955...
8. Amendment of section 28 of Act 45 of 1955...
9. Amendment of section 10 of Act 58 of 1962...
10. Amendment of section 12C of Act 58 of 1962...
11. Amendment of section 13 of Act 58 of 1962...
12. Insertion of section 37H in Act 58 of 1962
13. Amendment of section 64B of Act 58 of 1962...
14. Substitution of section 74 of Act 58 of 1962...
15. Amendment of section 75 of Act 58 of 1962...
16. Insertion of section 28B in Act 77 of 1968
17. Repeal of section 29 of Act 77 of 1968
18. Substitution of section 31 of Act 77 of 1968...
19. Amendment of Item 15 of Schedule 1 to Act 77 of 1968...
20. Amendment of section 8 of Act 89 of 1991...
21. Amendment of section 9 of Act 89 of 1991...
22. Amendment of section 10 of Act 89 of 1991...
23. Repeal of section 56 of Act 89 of 1991
24. Substitution of section 57 of Act 89 of 1991
25. Amendment of section 58 of Act 89 of 1991...
26. Amendment of section 2 of Act 187 of 1993...
27. Amendment of section 5 of Act 187 of 1993
28. Amendment of section 39 of Act 20 of 1994...
29. Amendment of section 24 of Act 36 of 1996
30. Amendment of section 29 of Act 36 of 1996
31. Amendment of section 1 of Act 38 of 1996
32. Amendment of section 4 of Act 38 of 1996
33. Short title

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