This
contains UNCERTIFIED COPY for information/reference. For authentic
copy, please refer to certified copy only. In case
of any
mistake,
please bring it to our notice.
| LegalB's Resources |
South
Africa
NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue
Laws Amendment Act, No. 46 of 1996
Long
title
To amend the Marketable Securities Tax Act, 1948, so as to further define a certain expression; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Transfer Duty Act, 1949, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Estate Duty Act, 1955, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Income Tax Act, 1962, so as to withdraw certain exemptions; to further regulate the granting of depreciation allowances in respect of certain machinery, plant and buildings; to provide for a tax holiday scheme in respect of certain companies; to provide for certain exemptions from secondary tax on companies; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Stamp Duties Act, 1968, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; and to repeal certain provisions; to amend the Value-Added Tax Act, 1991, so as to deem certain vendors to have supplied a service in certain circumstances; to further regulate the time and value of such deemed supplied services; to repeal certain obsolete provisions; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Regional Industrial Development Act, 1993, so as to further regulate the composition, powers and functions of the Regional Industrial Development Board; to amend the Taxation Laws Amendment Act, 1994, so as to insert certain expressions and to further define certain others; to amend the Income Tax Act, 1996, so as to further regulate the date of commencement of certain provisions of that Act; and to amend the Tax on Retirement Funds Act, 1996, so as to further define certain expressions; and to further regulate the determination of the taxable amount of an untaxed policyholder fund; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
To amend the Marketable Securities Tax Act, 1948, so as to further define a certain expression; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Transfer Duty Act, 1949, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Estate Duty Act, 1955, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Income Tax Act, 1962, so as to withdraw certain exemptions; to further regulate the granting of depreciation allowances in respect of certain machinery, plant and buildings; to provide for a tax holiday scheme in respect of certain companies; to provide for certain exemptions from secondary tax on companies; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Stamp Duties Act, 1968, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; and to repeal certain provisions; to amend the Value-Added Tax Act, 1991, so as to deem certain vendors to have supplied a service in certain circumstances; to further regulate the time and value of such deemed supplied services; to repeal certain obsolete provisions; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Regional Industrial Development Act, 1993, so as to further regulate the composition, powers and functions of the Regional Industrial Development Board; to amend the Taxation Laws Amendment Act, 1994, so as to insert certain expressions and to further define certain others; to amend the Income Tax Act, 1996, so as to further regulate the date of commencement of certain provisions of that Act; and to amend the Tax on Retirement Funds Act, 1996, so as to further define certain expressions; and to further regulate the determination of the taxable amount of an untaxed policyholder fund; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment
of section 1 of Act 32 of 1948... |
| 2. | Substitution
of section 9 of Act 32 of 1948 |
| 3. | Amendment
of section 10 of Act 32 of 1948 |
| 4. | Amendment
of section 11 of Act 40 of 1949 |
| 5. | Insertion
of sections 11A, 11B, 11C, 11D and 11E in Act 40 of 1949 |
| 6. | Amendment
of section 17 of Act 40 of 1949... |
| 7. | Substitution
of section 8 bis of Act 45 of 1955... |
| 8. | Amendment
of section 28 of Act 45 of 1955... |
| 9. | Amendment
of section 10 of Act 58 of 1962... |
| 10. | Amendment
of section 12C of Act 58 of 1962... |
| 11. | Amendment
of section 13 of Act 58 of 1962... |
| 12. | Insertion
of section 37H in Act 58 of 1962 |
| 13. | Amendment
of section 64B of Act 58 of 1962... |
| 14. | Substitution
of section 74 of Act 58 of 1962... |
| 15. | Amendment
of section 75 of Act 58 of 1962... |
| 16. | Insertion
of section 28B in Act 77 of 1968 |
| 17. | Repeal of section 29 of Act 77 of 1968 |
| 18. | Substitution
of section 31 of Act 77 of 1968... |
| 19. | Amendment
of Item 15 of Schedule 1 to Act 77 of 1968... |
| 20. | Amendment
of section 8 of Act 89 of 1991... |
| 21. | Amendment
of section 9 of Act 89 of 1991... |
| 22. | Amendment
of section 10 of Act 89 of 1991... |
| 23. | Repeal
of section 56 of Act 89 of 1991 |
| 24. | Substitution
of section 57 of Act 89 of 1991 |
| 25. | Amendment
of section 58 of Act 89 of 1991... |
| 26. | Amendment
of section 2 of Act 187 of 1993... |
| 27. | Amendment
of section 5 of Act 187 of 1993 |
| 28. | Amendment
of section 39 of Act 20 of 1994... |
| 29. | Amendment
of section 24 of Act 36 of 1996 |
| 30. | Amendment
of section 29 of Act 36 of 1996 |
| 31. | Amendment
of section 1 of Act 38 of 1996 |
| 32. | Amendment
of section 4 of Act 38 of 1996 |
| 33. | 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.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 1996_046_000_19960930 | EXT.LINK | REQ.INFO | LINK |
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.