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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Tax on Retirement Funds Act, No. 38 of 1996

Long title

...

Table of contents

SECTION TITLE
ARRANGEMENT OF SECTIONS
1. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Definitions"]
2. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Levy of tax and rate thereof"]
3. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Determination of income of fund"]
4. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Determination of taxable amount of untaxed policyholder fund"]
5. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Determination of taxable amount of retirement fund"]
6. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Payment of tax on retirement funds"]
7. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Payment of provisional tax"]
8. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Person liable for tax"]
9. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Allocation by insurer of income to retirement fund"]
10. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Notification of income allocated"]
11. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Interest on late payment of tax"]
12. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Penalty for failure to pay tax when due"]
13. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Assessment by Commissioner"]
13A. ... [...inserted by Act 2004_016_058] [...repealed by Act 2014_043_109_20150120 - was entitled "Interest on delayed refund of overpayment"]
14. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Accrual and incurral of interest"]
15. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Discretion of Commissioner"]
16. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Applicability of Income Tax Act"]
17. ... [...repealed by Act 2014_043_109_20150120 - was entitled "Short title"]

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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 1996_038_000_19960703 EXT.LINK REQ.INFO LINK
As amended by Act 1996_046_000_19960930 .  N/A REQ.INFO LINK
As amended by Act 1997_027_000_19970704 N/A REQ.INFO LINK
As amended by Act 1998_030_000_19980629 N/A REQ.INFO LINK
As amended by Act 2000_030_000_20000719 N/A REQ.INFO LINK
As amended by Act 2000_059_000_20001206 N/A REQ.INFO LINK
As amended by Act 2003_012_000_20030603 N/A REQ.INFO LINK
As amended by Act 2004_016_000_20040727 N/A REQ.INFO LINK
As amended by Act 2005_031_000_20060201 N/A REQ.INFO LINK
As amended by Act 2006_009_000_20060725 N/A REQ.INFO LINK
As amended by Act 2006_009_000_20070207 (ie: as amended by Act 2006_020_000_20070207) N/A REQ.INFO LINK
As amended by Act 2007_008_000_20070808 N/A REQ.INFO LINK
As amended by Act 2007_009_000_20070808 N/A REQ.INFO LINK
As amended by Act 2007_036_000_20080108 N/A REQ.INFO LINK
As repealed by Act 2014_043_000_20150120 N/A REQ.INFO LINK

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