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 Taxation Laws Amendment Act, No. 7 of 2010

Long title


To amend the Transfer Duty Act, 1949, so as to clarify a provision, to make a new provision; and to correct a reference; amend the Estate Duty Act, 1955, so as to correct a reference and to clarify a provision; amend the Income Tax Act, 1962,so as to fix the rates of normal tax and amend monetary amounts; to amend,delete and insert certain definitions; to effect technical corrections; to repeal certain provisions; to amend certain provisions; to make new provision;and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend rates of duty in Schedule No. 1; and to make provision for continuation; amend the Value-Added Tax Act, 1991, so as to amend certain definitions; and to make new provision; and to amend certain provisions; amend the Revenue Laws Amendment Act, 2006, so as to amend the special measures relating to 2010 FIFA World Cup South Africa; amend the Securities Transfer Tax Act, 2007, so as to effect consequential amendments; amend the Revenue Laws Amendment Act, 2007, so as to amend a commencement date; amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend and insert certain definitions; to clarify certain provisions; to make new provision; and to amend the Schedules; amend the Revenue Laws Amendment Act, 2008,so as to change commencement dates; amend the Taxation Laws Amendment Act, 2009, so as to change commencement dates; to clarify certain provisions; and to correct a reference; and to provide for matters connected therewith.


Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 40 of 1949...
2. Insertion of section 3A in Act 40 of 1949
3. Amendment of section 9 of Act 40 of 1949...
4. Amendment of section 4A of Act 45 of 1955...
5. Fixing of rates of normal tax and amendment of certain amounts for purposes  of Act 58 of 1962
6. Amendment of section 1 of Act 58 of 1962...
7. Amendment of section 5 of Act 58 of 1962...
8. Amendment of section 6 of Act 58 of 1962...
9. Amendment of section 7A of Act 58 of 1962...
10. Amendment of section 8 of Act 58 of 1962...
11. Amendment of section 8B of Act 58 of 1962...
12. Amendment of section 8C of Act 58 of 1962...
13. Amendment of section 8E of Act 58 of 1962...
14. Amendment of section 9 of Act 58 of 1962...
15. Amendment of section 9C of Act 58 of 1962...
16. Amendment of section 9D of Act 58 of 1962...
17. Amendment of section 9E of Act 58 of 1962...
18. Amendment of section 10 of Act 58 of 1962...
19. Amendment of section 11 of Act 58 of 1962...
20. Amendment of section 11D of Act 58 of 1962...
21. Amendment of section 11E of Act 58 of 1962...
22. Amendment of section 12D of Act 58 of 1962...
23. Amendment of section 12E of Act 58 of 1962...
24. Amendment of section 12F of Act 58 of 1962...
25. Amendment of section 12H of Act 58 of 1962...
26. Amendment of section 12I of Act 58 of 1962...
27. Amendment of section 12L of Act 58 of 1962...
28. Amendment of section 12M of Act 58 of 1962...
29. Insertion of section 12N in Act 58 of 1962
30. Amendment of section 13 of Act 58 of 1962...
31. Amendment of section 13bis of Act 58 of 1962...
32. Amendment of section 13ter of Act 58 of 1962...
33. Amendment of section 13quat of Act 58 of 1962...
34. Amendment of section 13quin of Act 58 of 1962...
35. Amendment of section 13sex of Act 58 of 1962...
36. Amendment of section 18 of Act 58 of 1962...
37. Amendment of section 18A of Act 58 of 1962...
38. Insertion of section 20C in Act 58 of 1962
39. Amendment of section 22 of Act 58 of 1962...
40. Amendment of section 22B of Act 58 of 1962...
41. Amendment of section 23 of Act 58 of 1962...
42. Amendment of section 23B of Act 58 of 1962...
43. Amendment of section 23H of Act 58 of 1962...
44. Amendment of section 23I of Act 58 of 1962...
45. Insertion of section 24E in Act 58 of 1962
46. Amendment of section 24H of Act 58 of 1962...
47. Amendment of section 24I of Act 58 of 1962...
48. Insertion of section 24JA in Act 58 of 1962
49. Amendment of section 25BA of Act 58 of 1962...
50. Amendment of section 25D of Act 58 of 1962...
51. Amendment of section 28 of Act 58 of 1962...
52. Amendment of section 29A of Act 58 of 1962...
53. Amendment of section 30 of Act 58 of 1962...
54. Amendment of section 30A of Act 58 of 1962...
55. Insertion of section 30B in Act 58 of 1962
56. Substitution of section 31 of Act 58 of 1962
57. Amendment of section 36 of Act 58 of 1962...
58. Insertion of Part IA in Chapter I of Act 58 of 1962
59. Amendment of section 38 of Act 58 of 1962...
60. Amendment of section 40A of Act 58 of 1962...
61. Amendment of section 41 of Act 58 of 1962...
62. Amendment of section 42 of Act 58 of 1962...
63. Amendment of section 44 of Act 58 of 1962...
64. Amendment of section 45 of Act 58 of 1962...
65. Amendment of section 46 of Act 58 of 1962...
66. Amendment of section 47 of Act 58 of 1962...
67. Amendment of section 56 of Act 58 of 1962...
68. Amendment of section 64B of Act 58 of 1962...
69. Amendment of section 64C of Act 58 of 1962...
70. Amendment of section 64D of Act 58 of 1962...
71. Amendment of section 64E of Act 58 of 1962...
72. Amendment of section 64F of Act 58 of 1962, as substituted by section 53
73. Amendment of section 64G of Act 58 of 1962, as substituted by section 53
74. Amendment of section 64H of Act 58 of 1962, as substituted by section 53
75. Amendment of section 64O of Act 58 of 1962, as inserted by section 54 of
76. Amendment of section 64Q of Act 58 of 1962, as inserted by section 54 of
77. Amendment of section 80L of Act 58 of 1962, as inserted by section 34 of
78. Amendment of paragraph 11 of First Schedule to Act 58 of 1962...
79. Amendment of paragraph 1 of Second Schedule to Act 58 of 1962...
80. Amendment of paragraph 2 of Second Schedule to Act 58 of 1962...
81. Amendment of paragraph 3 of Second Schedule to Act 58 of 1962...
82. Insertion of paragraph 3A in Second Schedule to Act 58 of 1962
83. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
84. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962...
85. Amendment of paragraph 1 of Sixth Schedule to Act 58 of 1962...
86. Amendment of paragraph 3 of Sixth Schedule to Act 58 of 1962...
87. Amendment of paragraph 5 of Sixth Schedule to Act 58 of 1962
88. Amendment of paragraph 6 of Sixth Schedule to Act 58 of 1962...
89. Amendment of paragraph 7 of Sixth Schedule to Act 58 of 1962...
90. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
91. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
92. Amendment of paragraph 13 of Seventh Schedule to Act 58 of 1962...
93. Amendment of paragraph 2 of Eighth Schedule to Act 58 of 1962...
94. Amendment of paragraph 12 of Eighth Schedule to Act 58 of 1962...
95. Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962...
96. Amendment of paragraph 29 of Eighth Schedule to Act 58 of 1962...
97. Amendment of paragraph 31 of Eighth Schedule to Act 58 of 1962...
98. Amendment of paragraph 38 of Eighth Schedule to Act 58 of 1962...
99. Amendment of paragraph 42 of Eighth Schedule to Act 58 of 1962...
100. Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962...
.
SECTION TITLE
101. Insertion of paragraph 43B in Eighth Schedule to Act 58 of 1962
102. Amendment of paragraph 43B of Eighth Schedule to Act 58 of 1962...
103. Amendment of paragraph 45 of Eighth Schedule to Act 58 of 1962...
104. Amendment of paragraph 51 of Eighth Schedule to Act 58 of 1962...
105. Insertion of paragraph 51A in Eighth Schedule to Act 58 of 1962
106. Amendment of paragraph 61 of Eighth Schedule to Act 58 of 1962...
107. Amendment of paragraph 62 of Eighth Schedule to Act 58 of 1962...
108. Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962...
109. Amendment of paragraph 67A of Eighth Schedule to Act 58 of 1962...
110. Amendment of paragraph 74 of Eighth Schedule to Act 58 of 1962...
111. [...repealed by Act 2012_022_160 - was entitled "Amendment of paragraph 78 of Eighth Schedule to Act 58 of 1962..."
112. Amendment of paragraph 96 of Eighth Schedule to Act 58 of 1962...
113. Amendment of paragraph 1 of Tenth Schedule to Act 58 of 1962...
114. Amendment of paragraph 4 of Tenth Schedule to Act 58 of 1962...
115. Amendment of paragraph 5 of Tenth Schedule to Act 58 of 1962...
116. Amendment of paragraph 6 of Tenth Schedule to Act 58 of 1962...
117. Amendment of Schedule No. 1 to Act 91 of 1964...
118. Continuation of certain amendments of Schedules to Act 91 of 1964
119. Amendment of section 1 of Act 89 of 1991...
120. Amendment of section 8 of Act 89 of 1991...
121. Insertion of section 8A in Act 89 of 1991
122. Amendment of section 10 of Act 89 of 1991...
123. Amendment of section 18 of Act 89 of 1991...
124. Amendment of section 23 of Act 89 of 1991...
125. Insertion of paragraph 7A in Schedule 1 to Act 20 of 2006
126. Insertion of paragraph 17 in Schedule 1 to Act 20 of 2006
127. Amendment of section 8 of Act 25 of 2007...
128. Insertion of section 8A in Act 25 of 2007
129. Amendment of section 125 of Act 35 of 2007...
130. Amendment of section 1 of Act 28 of 2008
131. Amendment of section 2 of Act 28 of 2008
132. Amendment of section 5 of Act 28 of 2008..
133. Amendment of section 6 of Act 28 of 2008...
134. Insertion of section 6A in Act 28 of 2008
135. Insertion of section 8A in Act 28 of 2008
136. Amendment of Schedule 1 to Act 28 of 2008
137. Amendment of Schedule 2 to Act 28 of 2008...
138. Amendment of section 4 of Act 60 of 2008
139. Amendment of section 47 of Act 60 of 2008
140. Amendment of section 49 of Act 60 of 2008
141. Amendment of section 50 of Act 60 of 2008
142. Amendment of section 52 of Act 60 of 2008
143. Amendment of section 85 of Act 60 of 2008
144. Amendment of section 3 of Act 17 of 2009
145. Amendment of section 7 of Act 17 of 2009
146. Amendment of section 12 of Act 17 of 2009
147. Amendment of section 51 of Act 17 of 2009
148. Amendment of section 53 of Act 17 of 2009
149. Amendment of section 54 of Act 17 of 2009
150. Amendment of section 59 of Act 17 of 2009
151. Amendment of section 60 of Act 17 of 2009
152. Amendment of section 69 of Act 17 of 2009
153. Amendment of section 74 of Act 17 of 2009
154. Amendment of section 78 of Act 17 of 2009
155. Amendment of Appendix I of Act 17 of 2009
156. Short title and commencement 
APPENDIX. I. APPENDIX I. RATES OF NORMAL TAX AND REBATES (Section 5) [s5]
APPENDIX. II APPENDIX II. AMENDMENT OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964  (Section 117) [s117] 


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