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Rates and Monetary Amounts and Amendment of Revenue Laws Act, No. 13 of 2016

Long title


To fix the rates of normal tax; to amend the Transfer Duty Act, 1949, so as to amend the rates of transfer duty and monetary thresholds; to amend the Income Tax Act, 1962, so as to amend rates of tax and monetary amounts; to amend the Customs and Excise Act, 1964, so as to amend rates of duty in Schedule 1 to that Act; so as to substitute certain notes; to insert a new note; to insert a new section; to provide for additional relief under the voluntary disclosure programme; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
ARRANGEMENT OF SECTIONS
1. Interpretation
PART I. FIXING OF RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS
2. Amendment of section 2 of Act 40 of 1949
3. Fixing of rates of normal tax
4. Amendment of section 5 of Act 58 of 1962
5. Amendment of section 6 of Act 58 of 1962
6. Amendment of section 6A of Act 58 of 1962
7. Amendment of section 9D of Act 58 of 1962
8. Amendment of section 29A of Act 58 of 1962
9. Amendment of section 29B of Act 58 of 1962
10. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962
11. Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962
12. Amendment of paragraph 10 of Eighth Schedule to Act 58 of 1962
13. Amendment of Schedule 1 to Act 91 of 1964
PART II. ADDITIONAL VOLUNTARY DISCLOSURE RELIEF
14. Interpretation
15. Additional relief under voluntary disclosure programme
16. Certain amounts to be included in taxable income of person qualifying for additional relief under voluntary disclosure programme
17. Rebasing of value asset and loss limitation for capital gains purposes
18. Election in respect of trusts
PART III. MISCELLANEOUS
19. Short title
Sch. 1 SCHEDULE I. RATES OF NORMAL TAX (s1 and s3)
Sch. SCHEDULE II. AMENDMENT OF PART 1 OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (s1 and s13)

Part I.
Part II. Substitution of Part 2A of Schedule No. 1 to Customs and Excise Act, 1964

Part III. Amendment of Part 3 of Schedule No. 1 to Customs and Excise Act, 1964
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