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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
| 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.] |
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| As unamended Act 1993_140_000_19931014 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 1998_052_000_00000000 | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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