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
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Tax Administration Laws Amendment Act, No. 23 of 2015

Long title


To amend the Income Tax Act, 1962, so as to effect consequential and textual amendments; to delete a provision; and to amend certain provisions; amend the Customs and Excise Act, 1964, to insert a provision; amend the Excise Duty Act, 1964, so as to insert certain provisions and to amend certain provisions; amend the Value-Added Tax Act, 1991, so as to amend certain provisions; amend the Skills Development Levies Act, 1999, so as to amend provisions; amend the Taxation Laws Second Amendment Act, 2008, so as to amend an effective date; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend a penalty provision; amend the Tax Administration Act, 2011, so as to amend certain provisions; to effect technical corrections; and to effect textual and consequential amendments;amend the Customs Duty Act, 2014, so as to effect technical corrections; to effect consequential amendments; and to insert a provision; amend the Customs Control Act, 2014, so as to amend certain provisions; to effect consequential amendments; and to insert a provision; amend the Tax Administration Laws Amendment Act, 2014, so as to effect technical corrections;

Table of contents

SECTION TITLE
1. Amendment of section 3 of Act 58 of 1962...
2. Amendment of section 35A of Act 58 of 1962...
3. Amendment of section 61 of Act 58 of 1962...
4. Amendment of section 64K of Act 58 of 1962...
5. Amendment of Fourth Schedule to Act 58 of 1962...
6. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
7. Amendment of paragraph 5 of Fourth Schedule to Act 58 of 1962...
8. Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962...
9. Amendment of paragraph 11A of Fourth Schedule to Act 58 of 1962...
10. Repeal of paragraph 11B of Fourth Schedule to Act 58 of 1962...
11. Amendment of paragraph 11C of Fourth Schedule to Act 58 of 1962...
12. Amendment of paragraph 13 of Fourth Schedule to Act 58 of 1962...
13. Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962...
14. Amendment of paragraph 17 of Fourth Schedule to Act 58 of 1962...
15. Repeal of paragraph 18 of Fourth Schedule to Act 58 of 1962
16. Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962...
17. Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962...
18. Substitution of paragraph 29 of Fourth Schedule to Act 58 of 1962...
19. Amendment of paragraph 30 of Fourth Schedule to Act 58 of 1962...
20. Amendment of section 1 of Act 91 of 1964...
21. Amendment of section 4 of Act 91 of 1964...
22. Repeal of section 4D of Act 91 of 1964
23. Amendment of section 27 of Act 91 of 1964...
24. Amendment of section 99 of Act 91 of 1964...
25. Amendment of section 16 of Act 89 of 1991...
26. Amendment of section 20 of Act 89 of 1991..
27. Amendment of section 21 of Act 89 of 1991...
28. Amendment of section 41 of Act 89 of 1991...
29. Amendment of section 1 of Act 9 of 1999...
30. Amendment of section 6 of Act 9 of 1999...
31. Amendment of section 21 of Act 4 of 2008
32. Amendment of section 14 of Act 29 of 2008
33. Amendment of section 1 of Act 28 of 2011...
34. Amendment of section 3 of Act 28 of 2011...
35. Amendment of section 6 of Act 28 of 2011...
36. Amendment of section 11 of Act 28 of 2011...
37. Amendment of section 22 of Act 28 of 2011
38. Amendment of section 26 of Act 28 of 2011...
39. Amendment of section 34 of Act 28 of 2011...
40. Amendment of section 36 of Act 28 of 2011...
41. Insertion of section 42A in Act 28 of 2011
42. Amendment of section 46 of Act 28 of 2011...
43. Amendment of section 47 of Act 28 of 2011
44. Amendment of section 49 of Act 28 of 2011...
45. Amendment of section 51 of Act 28 of 2011
46. Amendment of section 68 of Act 28 of 2011...
47. Amendment of section 69 of Act 28 of 2011...
48. Amendment of section 70 of Act 28 of 2011...
49. Amendment of section 93 of Act 28 of 2011...
50. Amendment of section 98 of Act 28 of 2011...
51. Amendment of section 99 of Act 28 of 2011...
52. Amendment of section 105 of Act 28 of 2011
53. Amendment of section 111 of Act 28 of 2011
54. Amendment of section 135 of Act 28 of 2011...
55. Amendment of section 146 of Act 28 of 2011
56. Amendment of section 177 of Act 28 of 2011...
57. Amendment of section 179 of Act 28 of 2011...
58. Amendment of section 185 of Act 28 of 2011
59. Amendment of section 187 of Act 28 of 2011...
60. Amendment of section 190 of Act 28 of 2011...
61. Amendment of section 191 of Act 28 of 2011...
62. Amendment of section 212 of Act 28 of 2011
63. Amendment of section 213 of Act 28 of 2011
64. Amendment of section 225 of Act 28 of 2011
65. Amendment of section 226 of Act 28 of 2011
66. Amendment of section 227 of Act 28 of 2011
67. Amendment of section 229 of Act 28 of 2011...
68. Amendment of section 235 of Act 28 of 2011...
69. Amendment of section 236 of Act 28 of 2011
70. Amendment of section 251 of Act 28 of 2011
71. Amendment of section 252 of Act 28 of 2011...
72. Amendment of section 256 of Act 28 of 2011...
73. Amendment of section 257 of Act 28 of 2011...
74. Amendment of section 270 of Act 28 of 2011...
75. Amendment of section 1 of Act 30 of 2014...
76. Amendment of section 24 of Act 30 of 2014
77. Amendment of section 25 of Act 30 of 2014
78. Amendment of section 39 of Act 30 of 2014
79. Amendment of section 67 of Act 30 of 2014
80. Amendment of section 182 of Act 30 of 2014
81. Amendment of section 185 of Act 30 of 2014
82. Amendment of section 202 of Act 30 of 2014...
83. Amendment of section 1 of Act 31 of 2014
84. Amendment of section 21 of Act 31 of 2014
85. Amendment of section 49 of Act 31 of 2014
86. Amendment of section 65 of Act 31 of 2014
87. Amendment of section 67 of Act 31 of 2014
88. Amendment of section 69 of Act 31 of 2014
89. Amendment of section 71 of Act 31 of 2014
90. Amendment of section 110 of Act 31 of 2014
91. Amendment of section 112 of Act 31 of 2014
92. Amendment of section 113 of Act 31 of 2014
93. Amendment of section 115 of Act 31 of 2014
94. Amendment of section 171 of Act 31 of 2014
95. Amendment of section 205 of Act 31 of 2014
96. Amendment of section 211 of Act 31 of 2014
97. Repeal of section 214 of Act 31 of 2014
98. Amendment of section 233 of Act 31 of 2014
99. Repeal of section 235 of Act 31 of 2014
100.. Amendment of section 259 of Act 31 of 2014
101. Amendment of section 299 of Act 31 of 2014
102. Amendment of section 313 of Act 31 of 2014
103. Amendment of section 332 of Act 31 of 2014
104. Amendment of section 350 of Act 31 of 2014
105. Amendment of section 359 of Act 31 of 2014
105. Amendment of section 368 of Act 31 of 2014
107. Amendment of section 372 of Act 31 of 2014
108. Amendment of section 373 of Act 31 of 2014
109. Repeal of section 396 of Act 31 of 2014
110. Amendment of section 412 of Act 31 of 2014
111. Amendment of section 418 of Act 31 of 2014
112. Substitution of section 421 of Act 31 of 2014
113. Amendment of section 432 of Act 31 of 2014
114. Amendment of section 439 of Act 31 of 2014
115. Amendment of section 444 of Act 31 of 2014
116. Amendment of section 451 of Act 31 of 2014
117. Amendment of section 458 of Act 31 of 2014
118. Amendment of section 460 of Act 31 of 2014
119. Amendment of section 580 of Act 31 of 2014
120. Amendment of section 581 of Act 31 of 2014
121. Amendment of section 590 of Act 31 of 2014
122. Amendment of section 600 of Act 31 of 2014
123. Amendment of section 626 of Act 31 of 2014
124. Amendment of section 627 of Act 31 of 2014
125. Amendment of section 695 of Act 31 of 2014
126. Amendment of section 761 of Act 31 of 2014
127. Amendment of section 762 of Act 31 of 2014
128. Amendment of section 780 of Act 31 of 2014
129. Amendment of section 789 of Act 31 of 2014
130. Amendment of section 823 of Act 31 of 2014
131. Amendment of section 825 of Act 31 of 2014
132. Amendment of section 832 of Act 31 of 2014
133. Amendment of section 877 of Act 31 of 2014
134. Amendment of section 896 of Act 31 of 2014
135. Amendment of section 913 of Act 31 of 2014
136. Amendment of section 32 of Act 44 of 2014
137. Amendment of section 52 of Act 44 of 2014
138. Short title and commencement
.
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 2015_023_000_20160108 EXT.LINK 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.

TOP
 
Copyright Rita V. Felgate 2019