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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Taxation Laws Amendment Act, No.
5 of 2001
Long title
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.
Table of contents
Legislation Text Access Point
Long title
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.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act 40 of 1949 |
| 2. | Amendment of section 9 of Act 40 of 1949... |
| 3. | Amendment of section 1 of Act 45 of 1955... |
| 4. | Amendment of First Schedule to Act 45 of 1955... |
| 5. | Amendment of section 1 of Act 58 of 1962... |
| 6. | Amendment of section 3 of Act 58 of 1962... |
| 7. | Amendment of section 5 of Act 58 of 1962... |
| 8. | Amendment of section 6quat of Act 58 of 1962... |
| 9. | Amendment of section 9D of Act 58 of 1962... |
| 10. | Amendment of section 9E of Act 58 of 1962... |
| 11. | Amendment of section 10A of Act 58 of 1962 |
| 12. | Amendment of section 22 of Act 58 of 1962... |
| 13. | Substitution of section 25C of Act 58 of 1962... |
| 14. | Insertion of section 26A in Act 58 of 1962 |
| 15. | Amendment of section 29A of Act 58 of 1962... |
| 16. | Amendment of section 31 of Act 58 of 1962... |
| 17. | Amendment of section 64 of Act 58 of 1962... |
| 18. | Amendment of section 64B of Act 58 of 1962... |
| 19. | Amendment of section 66 of Act 58 of 1962... |
| 20. | Substitution of section 68 of Act 58 of 1962... |
| 21. | Insertion of sections 70A and 70B in Act 58 of 1962 |
| 22. | Insertion of section 73A in Act 58 of 1962** |
| 23. | Amendment of section 75 of Act 58 of 1962... |
| 24. | Amendment of section 76 of Act 58 of 1962 |
| 25. | Amendment of section 78 of Act 58 of 1962 |
| 26. | Amendment of section 79 of Act 58 of 1962... |
| 27. | Substitution of section 82 of Act 58 of 1962 |
| 28. | Amendment of section 83A of Act 58 of 1962... |
| 29. | Amendment of section 89quat of Act 58 of 1962... |
| 30. | Amendment of section 90 of Act 58 of 1962... |
| 31. | Amendment of section 91 of Act 58 of 1962... |
| 32. | Amendment of section 95 of Act 58 of 1962... |
| 33. | Amendment of section 103 of Act 58 of 1962... |
| 34. | Amendment of section 107 of Act 58 of 1962... |
| 35. | Amendment of paragraph 4 of First Schedule to Act 58 of 1962... |
| 36. | Amendment of paragraph 5 of First Schedule to Act 58 of 1962... |
| 37. | Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 38. | Insertion of Eighth Schedule in Act 58 of 1962 |
| 39. | Substitution of long title of Act 58 of 1962 |
| 40. | Amendment of section 1 of Act 77 of 1968... |
| 41. | Amendment of item 7 of Schedule 1 to Act No. 77 of 1968... |
| 42. | Amendment of item 15 of Schedule 1 to Act 77 of 1968.... |
| 43. | Amendment of section 11 of Act 89 of 1991.... |
| 44. | Amendment of section 28 of Act 89 of 1991.... |
| 45. | Insertion of section 6B in Act 9 of 1999 |
| 46. | 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.] |
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| As unamended Act 2001_005_000_20010620 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2001_019_000_20010727 . | N/A | REQ.INFO | LINK |
| As amended by Act 2001_060_000_20011212 . | N/A | REQ.INFO | LINK |
| As amended by Act 2002_074_000_20021213 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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