This
contains UNCERTIFIED COPY for information/reference. For authentic
copy,
please refer to certified copy only. In case of any mistake,
please bring it to our notice.
| LegalB's Resources |
South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Taxation Laws
Amendment Act, No.
7 of 2010
NOTE: Assented to and published in English, with alternative copy in _, except iro title/text/engrossments in the following sections: s_ (_/_/_)
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
.
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in _, except iro title/text/engrossments in the following sections: s_ (_/_/_)
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] |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 2010_007_20101102 | EXT.LINK (LB full copy on request) | REQ.INFO | LINK |
| As amended by Act 2011_024_000_20120110 . | N/A | REQ.INFO | LINK |
| As amended by Act 2012_022_000_20130201 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.