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Taxation Laws Amendment Act, No. 5 of 2001
To amend the Transfer Duty Act, 1949, so as to insert certain definitions; and to provide for further exemptions; to amend the Estate Duty Act, 1955, so as to amend a definition; and to reduce the rate of duty; to amend the Income Tax Act, 1962, so as to provide for the determination of taxable capital gains and assessed capital losses; to reduce the rate of donations tax; to provide for the submission of electronic returns and signatures; to make fresh provision with regard to the keeping of records for tax purposes; and to revise the long title; to amend the Stamp Duties Act, 1968, so as to insert a definition; and to provide for further exemptions; to amend the Value-Added Tax Act, 1991, so as to provide for the zero rating of illuminating kerosene intended for use as fuel for illuminating or heating; and to provide for the submission of electronic returns and signatures; to amend the Skills Development Levies Act, 1999, so as to provide for the submission of electronic returns and signatures; and to provide for matters connected therewith.
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