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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Revenue Laws Amendment Act, No. 140 of 1993

Long title


To amend the Insurance Act, 1943, so as to rectify the Afrikaans text of certain definitions; to amend the Estate Duty Act, 1955, so as to insert a definition; to amend the Income Tax Act, 1962, so as to make further provision regarding exemptions from taxation; to make certain textual alterations; to amend or substitute certain definitions; to make further provision regarding secondary tax on companies; and to amend provisions regarding the payment of tax pending an appeal; to amend the Stamp Duties Act, 1968, so as to provide for an exemption; to amend the Value-Added Tax Act, 1991, so as to alter the provisions regarding the payment of tax pending an appeal and the provisions regarding the payment of interest on delayed refunds; to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 27 of 1943...
2. Amendment of section 1 of Act 45 of 1955...
3. Amendment of section 9 of Act 58 of 1962...
4. Amendment of section 10 of Act 58 of 1962...
5. Amendment of section 11 of Act 58 of 1962...
6. Amendment of section 12B of Act 58 of 1962...
7. Amendment of section 12C of Act 58 of 1962...
8. Amendment of section 14 of Act 58 of 1962...
9. Amendment of section 14bis of Act 58 of 1962...
10. Amendment of section 14bis of Act 58 of 1962...
11. Amendment of section 241 of Act 58 of 1962...
12. Amendment of section 64B of Act 58 of 1962...
13. Amendment of section 64C of Act 58 of 1962...
14. Amendment of section 88 of Act 58 of 1962...
15. Amendment of section 89quat of Act 58 of 1962...
16. Amendment of paragraph 1 of 4th Schedule to Act 58 of 1962...
17. Amendment of paragraph 1 of 4th Schedule to Act 58 of 1962...
18. Amendment of section 36 of Act 89 of 1991...
19. Amendment of section 45 of Act 89 of 1991...
20. Amendment of section 60 of Act 113 of 1993
21. Short title
.
Legislation Text Access Point

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Copyright Rita V. Felgate 2014