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 
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS | TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
Taxation Laws Amendment Act, No. 32 of 1999

Long title


To amend the Marketable Securities Tax Act, 1948, so as to withdraw an exemption; to amend the Transfer Duty Act, 1949, so as to amend the rates of transfer duty and to provide for certain exemptions; to amend the Income Tax Act, 1962, so as to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years of assessment ending on 29 February 2000 and 30 June 2000, and by companies in respect of taxable incomes for the years of assessment ending during the period of 12 months ending on 31 March 2000; and to increase certain tax rebates; to amend the Customs and Excise Act, 1964, so as to prescribe a rate of interest; and to amend Schedule No. 1 to the said Act; to amend the Stamp Duties Act, 1968, so as to effect certain consequential amendments; to limit refunds of stamp duty to amounts of R2-00 and more; to abolish stamp duty on certain instruments; and to increase the stamp duty payable in respect of certain instruments; to amend the Uncertificated Securities Tax Act, 1998, so as to withdraw an exemption; and to provide for the continuation of certain amendments to Schedule No. 1 to the Customs and Excise Act, 1964; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 3 of Act 32 of 1948...
2. Amendment of section 2 of Act 40 of 1949...
3. Amendment of section 9 of Act 40 of 1949...
4. Fixing of rates of normal tax in terms of Act 58 of 1962
5. Amendment of section 6 of Act 58 of 1962...
6. Amendment of section 105 of Act 91 of 1964...
7. Amendment of Schedule No. 1 to Act 91 of 1964...
8. Amendment of section 6 of Act 77 of 1968...
9. Amendment of section 32 of Act 77 of 1968...
10. Deletion of Item 3 of Schedule 1 to Act 77 of 1968...
11. Amendment of Item 11 of Schedule 1 to Act 77 of 1968...
12. Deletion of Item 12 of Schedule 1 to Act 77 of 1968...
13. Deletion of Item 17 of Schedule 1 to Act 77 of 1968...
14. Deletion of Item 19 of Schedule 1 to Act 77 of 1968...
15. Amendment of section 6 of Act 31 of 1998
16. Continuation of certain amendments of Schedule No. 1 to Act 91 of 1964
17. Short title and commencement
Sch. 1.  SCHEDULE 1. RATES OF NORMAL TAX PAYABLE BY PERSONS (OTHER THAN COMPANIES) IN RESPECT OF THE YEARS OF ASSESSMENT ENDING 29 FEBRUARY 2000 AND 30 JUNE 2000, AND BY COMPANIES IN RESPECT OF YEARS OF ASSESSMENT ENDING DURING THE PERIOD OF 12 MONTHS ENDING 31 MARCH 2000 (SECTION 4)
Sch. 2.  SCHEDULE 2. AMENDMENTS TO SCHEDULE NO. 1 TO THE CUSTOMS AND EXCISE ACT, 1964 (SECTION 7)

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 1999_032_000_19990331 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.

TOP

Copyright Rita V. Felgate 2018