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South Africa
NATIONAL LEGISLATION OVERVIEWS
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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)

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