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Taxation Laws Second Amendment
Act, No. 18 of 2009
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s43 to s46 (Afrikaans/Afrikaans/Zulu), and s47 to s51 (Afrikaans/Afrikaans/Tsonga), s53 to s59 (Afrikaans/Afrikaans/NSotho), s61 to s66 (Afrikaans/Afrikaans/NSotho)** Long title To provide for the allocation of payments; amend the Transfer Duty Act, 1949, so as to extend a time period; amend the Estate Duty Act, 1955, so as to amend a time period; and to repeal a section; amend the Income Tax Act, 1962, so as to insert new provisions; to amend the calculation of interest; to amend a definition; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend provisions empowering the withdrawal or amendment of a decision, notice or communication; to amend provisions regulating the removal in bond of goods; to amend provisions regulating the exportation of goods from a customs and excise warehouse; to insert special provisions regarding the storage and clearance of stores, spares and equipment supplied to foreign-going ships and aircraft; to insert a provision specifying circumstances in which goods free of duty may be entered under a rebate item of Schedule No. 4; to amend provisions under which a penalty may be mitigated or remitted; to amend provisions regulating payment of outstanding amounts and interest; to insert a provision empowering the making of rules for the purposes of modernising customs administration; and to effect textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to insert a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Skills Development Levies Act, 1999, so as to amend a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Unemployment Insurance Contributions Act, 2002, so as to amend a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Diamond Export Levy (Administration) Act, 2007, so as to amend a time period; to amend refunds; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Diamond Export Levy Act, 2007, so as to clarify an existing provision; amend the Securities Transfer Tax Act, 2007, so as to extend a time period; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend effective dates; to provide for nonbinding private opinions; and to effect textual amendments, and to provide for matters connected therewith. Table of contents
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