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Taxation Laws Amendment Act, No. 23 of 2018

Long title


To amend the Income Tax Act, 1962, so as to amend certain provisions; to make new provision; to repeal certain provisions; to amend the Customs and Excise Act, 1964, so as to make provision for continuations; to amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to make new provision; to amend the Diamond Export Levy Act, 2007, so as to amend certain provisions; to amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend a provision; to amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2013, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2014, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2015, so as to amend a provision; to amend the Revenue Laws Amendment Act, 2016, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2016, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2017, so as to amend certain provisions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 58 of 1962
2. Amendment of section 3 of Act 58 of 1962...
3. Amendment of section 5 of Act 58 of 1962...
4. Amendment of section 6 of Act 58 of 1962...
5. Amendment of section 6A of Act 58 of 1962...
6. Amendment of section 6B of Act 58 of 1962...
7. Amendment of section 6quat of Act 58 of 1962...
8. Amendment of section 7 of Act 58 of 1962...
9. Amendment of section 7C of Act 58 of 1962...
10. Substitution of section 7D of Act 58 of 1962...
11. Insertion of section 7F in Act 58 of 1962
12. Amendment of section 8E of Act 58 of 1962...
13. Amendment of section 8EA of Act 58 of 1962...
14. Amendment of section 8F of Act 58 of 1962...
15. Amendment of section 8FA of Act 58 of 1962...
16. Amendment of section 9 of Act 58 of 1962...
17. Amendment of section 9C of Act 58 of 1962...
18. Amendment of section 9D of Act 58 of 1962...
19. Amendment of section 9HA of Act 58 of 1962...
20. Insertion of section 9HB in Act 58 of 1962
21. Insertion of section 9J in Act 58 of 1962
22. Amendment of section 10 of Act 58 of 1962...
23. Amendment of section 10B of Act 58 of 1962...
24. Amendment of section 10C of Act 58 of 1962...
25. Amendment of section 11 of Act 58 of 1962...
26. Amendment of section 11F of Act 58 of 1962...
27. Amendment of section 12C of Act 58 of 1962...
28. Amendment of section 12D of Act 58 of 1962...
29. Amendment of section 12J of Act 58 of 1962...
30. Amendment of section 12N of Act 58 of 1962...
31. Amendment of section 12Q of Act 58 of 1962...
32. Amendment of section 12T of Act 58 of 1962...
33. Amendment of section 13bis of Act 58 of 1962...
34. Amendment of section 13quat of Act 58 of 1962...
35. Amendment of section 18A of Act 58 of 1962...
36. Amendment of section 19 of Act 58 of 1962...
37. Amendment of section 20A of Act 58 of 1962...
38. Amendment of section 22B of Act 58 of 1962...
39. Amendment of section 23 of Act 58 of 1962...
40. Amendment of section 23G of Act 58 of 1962...
41. Amendment of section 23M of Act 58 of 1962...
42. Amendment of section 23N of Act 58 of 1962...
43. Amendment of section 24I of Act 58 of 1962...
44. Amendment of section 24JB of Act 58 of 1962...
45. Amendment of section 24L of Act 58 of 1962...
46. Amendment of section 24O of Act 58 of 1962...
47. Amendment of section 25 of Act 58 of 1962...
48. Amendment of section 25B of Act 58 of 1962...
49. Amendment of section 25BB of Act 58 of 1962...
50. Amendment of section 28 of Act 58 of 1962...
51. Amendment of section 29A of Act 58 of 1962...
52. Amendment of section 30C of Act 58 of 1962...
53. Amendment of section 37D of Act 58 of 1962...
54. Amendment of section 41 of Act 58 of 1962...
55. Amendment of section 42 of Act 58 of 1962...
56. Amendment of section 44 of Act 58 of 1962...
57. Amendment of section 45 of Act 58 of 1962...
58. Amendment of section 47 of Act 58 of 1962...
59. Amendment of section 50D of Act 58 of 1962...
60. Amendment of section 64D of Act 58 of 1962...
61. Amendment of section 64EB of Act 58 of 1962...
62. Amendment of section 64F of Act 58 of 1962...
63. Repeal of section 64J of Act 58 of 1962
64. Amendment of paragraph 12 of First Schedule to Act 58 of 1962...
65. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962....
66. Amendment of paragraph 6A of Second Schedule to Act 58 of 1962...
67. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
68. Amendment of paragraph 1 of Sixth Schedule to Act 58 of 1962...
69. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962..
70. Amendment of paragraph 11 of Seventh Schedule to Act 58 of 1962...
71. Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962...
72. Insertion of paragraph 12E in Seventh Schedule to Act 58 of 1962
73. Amendment of paragraph 1 of Eighth Schedule to Act 58 of 1962...
74. Amendment of paragraph 2 of Eighth Schedule to Act 58 of 1962...
75. Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962...
76. Amendment of paragraph 10 of Eighth Schedule to Act 58 of 1962...
77. Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962...
78. Amendment of paragraph 35 of Eighth Schedule to Act 58 of 1962...
79. Amendment of paragraph 39 of Eighth Schedule to Act 58 of 1962...
80. Amendment of paragraph 43A of Eighth Schedule to Act 58 of 1962...
81. Amendment of paragraph 45 of Eighth Schedule to Act 58 of 1962...
82. Amendment of paragraph 55 of Eighth Schedule to Act 58 of 1962...
83. Amendment of paragraph 57 of Eighth Schedule to Act 58 of 1962...
84. Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962...
85. Repeal of paragraph 67 of Eighth Schedule to Act 58 of 1962
86. Substitution of paragraph 72 of Eighth Schedule to Act 58 of 1962...
87. Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962...
88. Continuation of certain amendments of Schedules to Act 91 of 1964
89. Amendment of section 1 of Act 89 of 1991...
90. Amendment of section 2 of Act 89 of 1991...
91. Amendment of section 22 of Act 89 of 1991...
92. Special exemption in respect of goods or services supplied by International Telecommunication Union
93. Amendment of section 8 of Act 15 of 2007
94. Amendment of section 9 of Act 15 of 2007
95. Amendment of section 6 of Act 28 of 2008...
96. Amendment of section 6A of Act 28 of 2008...
97. Substitution of section 8 of Act 28 of 2008
98. Amendment of section 13 of Act 31 of 2013...
99. Amendment of section 15 of Act 31 of 2013...
100. Amendment of section 62 of Act 31 of 2013
101.Amendment of section 1 of Act 26 of 2013...
102.Substitution of section 12 of Act 26 of 2013
103.Amendment of section 3 of Act 25 of 2015
104.Amendment of section 13 of Act 25 of 2015
105.Amendment of section 16 of Act 25 of 2015
106.Amendment of section 18 of Act 25 of 2015
107.Amendment of section 52 of Act 25 of 2015
108.Amendment of section 53 of Act 25 of 2015
109.Repeal of section 78 of Act 25 of 2015
110.Amendment of section 1 of Act 2 of 2016...
111.Amendment of section 3 of Act 2 of 2016...
112.Amendment of section 49 of Act 15 of 2016
113.Amendment of section 50 of Act 15 of 2016
114.Amendment of section 46 of Act 17 of 2017
115.Amendment of section 105 of Act 17 of 2017
116.Short title
.
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