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Taxation Laws Amendment Act, No. 25 of 2015

Long title


To amend the Transfer Duty Act, 1949, so as to amend a provision; to amend the Estate Duty Act, 1955, so as to amend a provision; to amend the Income Tax Act, 1962, so as to amend, delete and insert definitions; to repeal provisions; to amend provisions; to make new provision; to amend the Customs and Excise Act, 1964, so as to make new provision; to amend the Value-Added Tax Act, 1991, so as to amend provisions and schedules; to amend the Securities Transfer Tax Act, 2007, so as to amend provisions and to make new provision; to amend the Employment Tax Incentive Act, 2013, so as to amend provisions; to amend the Taxation Laws Amendment Act, 2013, so as to amend provisions; to amend the Taxation Laws Amendment Act, 2014, so as to amend provisions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 2 of Act 40 of 1949...
2. Amendment of section 3 of Act 45 of 1955...
3. Amendment of section 1 of Act 58 of 1962...
4. Amendment of section 6 of Act 58 of 1962...
5. Amendment of section 6B of Act 58 of 1962...
6. Amendment of section 6quat of Act 58 of 1962...
7. Amendment of section 6quin of Act 58 of 1962...
8. Amendment of section 8 of Act 58 of 1962...
9. Amendment of section 8F of Act 58 of 1962...
10. Amendment of section 8FA of Act 58 of 1962...
11. Amendment of section 9 of Act 58 of 1962...
12. Amendment of section 9C of Act 58 of 1962...
13. Amendment of section 9D of Act 58 of 1962...
14. Amendment of section 9H of Act 58 of 1962...
15. Insertion of section 9HA in Act 58 of 1962
16. Amendment of section 10 of Act 58 of 1962...
17. Amendment of section 10A of Act 58 of 1962...
18. Amendment of section 11 of Act 58 of 1962...
19. Amendment of section 12B of Act 58 of 1962...
20. Amendment of section 12C of Act 58 of 1962...
21. Amendment of section 12E of Act 58 of 1962...
22. Amendment of section 12I of Act 58 of 1962...
23. Amendment of section 12J of Act 58 of 1962...
24. Amendment of section 12L of Act 58 of 1962...
25. Amendment of section 12O of Act 58 of 1962...
26. Amendment of section 12P of Act 58 of 1962...
27. Amendment of section 12Q of Act 58 of 1962...
28. Amendment of section 12R of Act 58 of 1962...
29. Amendment of section 12T of 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 13quat of Act 58 of 1962...
33. Amendment of section 15 of Act 58 of 1962...
34. Amendment of section 18A of Act 58 of 1962...
35. Amendment of section 19 of Act 58 of 1962...
36. Amendment of section 20C of Act 58 of 1962...
37. Amendment of section 22 of Act 58 of 1962...
38. Amendment of section 23H of Act 58 of 1962...
39. Amendment of section 23K of Act 58 of 1962...
40. Amendment of section 23N of Act 58 of 1962...
41. Amendment of section 24 of Act 58 of 1962...
42. Amendment of section 24C of Act 58 of 1962...
43. Amendment of section 24D of Act 58 of 1962...
44. Amendment of section 24I of Act 58 of 1962...
45. Amendment of section 24JA of Act 58 of 1962...
46. Substitution of section 24O of Act 58 of 1962
47. Amendment of section 24P of Act 58 of 1962...
48. Substitution of section 25 of Act 58 of 1962
49. Substitution of section 25A of Act 58 of 1962...
50. Amendment of section 25BB of Act 58 of 1962...
51. Amendment of section 27 of Act 58 of 1962...
52. Amendment of section 28 of Act 58 of 1962...
53. Amendment of section 29A of Act 58 of 1962...
54. Amendment of section 30 of Act 58 of 1962
55. Amendment of section 30C of Act 58 of 1962...
56. Amendment of section 31 of Act 58 of 1962...
57. Amendment of section 35A of Act 58 of 1962...
58. Amendment of section 38 of Act 58 of 1962...
59. Substitution of section 40C of Act 58 of 1962...
60. Insertion of section 40E in 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 48C of Act 58 of 1962...
68. Amendment of section 49D of Act 58 of 1962...
69. Amendment of section 49E of Act 58 of 1962...
70. Amendment of section 50A of Act 58 of 1962...
71. Amendment of section 50D of Act 58 of 1962...
72. Amendment of section 56 of Act 58 of 1962...
73. Amendment of section 64D of Act 58 of 1962...
74. Amendment of section 64EB of Act 58 of 1962...
75. Amendment of section 64F of Act 58 of 1962...
76. Substitution of paragraph 7 of First Schedule to Act 58 of 1962...
77. Substitution of paragraph 9 of First Schedule to Act 58 of 1962
78. ... [...repealed by Act 2018_023_109_20190117 - was entitled "Amendment of paragraph 11 of First Schedule to Act 58 of 1962..."]
79. Amendment of paragraph 13 of First Schedule to Act 58 of 1962...
80. Amendment of paragraph 14 of First Schedule to Act 58 of 1962
81. Amendment of paragraph 19 of First Schedule to Act 58 of 1962...
82. Amendment of paragraph 20 of First Schedule to Act 58 of 1962...
83. Amendment of paragraph 3 of Second Schedule to Act 58 of 1962...
84. Amendment of paragraph 3A of Second Schedule to Act 58 of 1962...
85. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
86. Amendment of paragraph 5 of Second Schedule to Act 58 of 1962...
87. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962...
88. Amendment of paragraph 1 of Sixth Schedule to Act 58 of 1962...
89. Amendment of paragraph 3 of Sixth Schedule to Act 58 of 1962...
90. Amendment of paragraph 10 of Sixth Schedule to Act 58 of 1962...
91. Amendment of paragraph 11 of Sixth Schedule to Act 58 of 1962
92. Amendment of paragraph 13 of Sixth Schedule to Act 58 of 1962
93. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
94. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
95. Amendment of paragraph 6 of Seventh Schedule to Act 58 of 1962...
96. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
97. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
98. Amendment of paragraph 11 of Seventh Schedule to Act 58 of 1962...
99. Amendment of paragraph 12 of Seventh Schedule to Act 58 of 1962...
100. Amendment of paragraph 12A of the Seventh Schedule to Act 58 of 1962...
101 Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962...
102 Amendment of paragraph 2 of Eighth Schedule to Act 58 of 1962...
103 Amendment of paragraph 3 of Eighth Schedule to Act 58 of 1962...
104 Amendment of paragraph 4 of Eighth Schedule to Act 58 of 1962...
105 Amendment of paragraph 11 of Eighth Schedule to Act 58 of 1962...
106 Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962...
107 Amendment of paragraph 13 of Eighth Schedule to Act 58 of 1962...
108 Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962...
109 Amendment of paragraph 29 of Eighth Schedule to Act 58 of 1962...
110 Amendment of paragraph 31 of Eighth Schedule to Act 58 of 1962...
111 Amendment of paragraph 35 of Eighth Schedule to Act 58 of 1962...
112 Amendment of paragraph 40 of Eighth Schedule to Act 58 of 1962...
113 Amendment of paragraph 41 of Eighth Schedule to Act 58 of 1962...
114 Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962...
115 Amendment of paragraph 55 of Eighth Schedule to Act 58 of 1962...
116 Substitution of paragraph 57A of Eighth Schedule to Act 58 of 1962
117 Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962...
118 Insertion of paragraph 64C in Eighth Schedule to Act 58 of 1962
119 Amendment of paragraph 65 of Eighth Schedule to Act 58 of 1962...
120 Amendment of paragraph 66 of Eighth Schedule to Act 58 of 1962...
121 Amendment of paragraph 67 of Eighth Schedule to Act 58 of 1962...
122 Amendment of paragraph 76B of Eighth Schedule to Act 58 of 1962...
123 Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962...
124 Amendment of paragraph 8 of Tenth Schedule to Act 58 of 1962...
125 Substitution of Eleventh Schedule to Act 58 of 1962
126 Amendment of section 20 of Act 91 of 1964...
127 Continuation of certain amendments of Schedules to Act 91 of 1964
128 Amendment of section 1 of Act 89 of 1991...
129 Amendment of section 8 of Act 89 of 1991...
130 Amendment of section 9 of Act 89 of 1991...
131 Amendment of section 10 of Act 89 of 1991...
132 Amendment of section 11 of Act 89 of 1991...
133 Amendment of section 12 of Act 89 of 1991...
134 Amendment of section 15 of Act 89 of 1991...
135 Amendment of section 18 of Act 89 of 1991...
136 Amendment of section 21 of Act 89 of 1991...
137 Amendment of section 1 of Act 25 of 2007...
138 Amendment of section 8 of Act 25 of 2007... 
139 Amendment of section 3 of Act 23 of 2013
140 Amendment of section 7 of Act 23 of 2013
141 Amendment of section 4 of Act 26 of 2013...
142 Amendment of section 10 of Act 26 of 2013...
143 Amendment of section 4 of Act 31 of 2013...
144 Amendment of section 13 of Act 31 of 2013
145 Amendment of section 15 of Act 31 of 2013
146 Amendment of section 16 of Act 31 of 2013
147 Amendment of section 21 of Act 31 of 2013
148 Amendment of section 62 of Act 31 of 2013
149 Amendment of section 99 of Act 31 of 2013...
150 Amendment of section 16 of Act 43 of 2014
151 Amendment of section 22 of Act 43 of 2014
152 Amendment of section 47 of Act 43 of 2014
153 Amendment of section 64 of Act 43 of 2014
154 Amendment of section 65 of Act 43 of 2014
155 Repeal of section 119 of Act 43 of 2014
156 Repeal of section 120 of Act 43 of 2014
157 Substitution of section 121 of Act 43 of 2014
158 Substitution of section 127 of Act 43 of 2014
159 Substitution of section 128 of Act 43 of 2014
160 Amendment of section 132 of Act 43 of 2014
161. Short title
.
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