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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue Laws Amendment Act, No.
35 of 2007
NOTE: Assented to and published in English, with alternative copy in _, except iro notice of assent date in _, and except iro title/text/engrossments in the following sections: s_ (_/_/_)
Long title
To amend the Transfer Duty Act, 1949, so as to further regulate the payment of duty; to further regulate exemptions from duty; to amend the Pension Funds Act, 1956, so as to delete an obsolete word and to further provide for deductions from retirement fund interests; to amend the Income Tax Act, 1962, so as to amend certain definitions; to insert certain definitions; to provide for further definitions; to further regulate the payment of normal tax; to further regulate certain inclusions in income; to further regulate exemptions; to further regulate deductions; to further regulate assessed losses; to further regulate a withholding tax; to further regulate certain company restructuring transactions; to determine certain rates; to further regulate the determination of capital gains and capital losses; to further regulate the payment of normal tax; to repeal obsolete provisions and to effect textual and consequential amendments; to amend the Customs and Excise Act, 1964, so as to amend certain definitions; to substitute obsolete references to provisions in respect of customs union agreements; to insert provisions regarding the collection of air passenger tax by the operator or his or her agent and circumstances in which liability will cease; to amend provisions regarding the value for duty purposes of imported goods; to effect amendments to the provisions regarding the value for excise duty purposes of goods manufactured in the Republic; to effect consequential amendments in respect of the amendment of the definition of "excise duty" and certain contextual amendments to the provisions authorising rebates and refunds of duty in terms of the Schedules to the Act; to delete references to a fine in certain provisions; to amend the Stamp Duties Act, 1968, so as to delete certain obsolete provisions; to amend the Value-Added Tax Act, 1991, so as to amend certain definitions; to further regulate zero-rated supplies; to further regulate the deduction of input tax; to effect certain textual and consequential amendments; to amend the Uncertificated Securities Tax Act, 1998, so as effect a consequential amendment; to amend the Collective Investment Schemes Control Act, 2002, so as to effect a consequential amendment; to amend the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to delete an obsolete provision; to amend the Revenue Laws Amendment Act, 2006, so as to amend an effective date; to amend the Taxation Laws Amendment Act, 2007, so as to effect textual amendments and to repeal certain provisions; to provide for the zero rating of certain supplies; to provide for special rules for the assessment of normal tax of certain bodies; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in _, except iro notice of assent date in _, and except iro title/text/engrossments in the following sections: s_ (_/_/_)
Long title
To amend the Transfer Duty Act, 1949, so as to further regulate the payment of duty; to further regulate exemptions from duty; to amend the Pension Funds Act, 1956, so as to delete an obsolete word and to further provide for deductions from retirement fund interests; to amend the Income Tax Act, 1962, so as to amend certain definitions; to insert certain definitions; to provide for further definitions; to further regulate the payment of normal tax; to further regulate certain inclusions in income; to further regulate exemptions; to further regulate deductions; to further regulate assessed losses; to further regulate a withholding tax; to further regulate certain company restructuring transactions; to determine certain rates; to further regulate the determination of capital gains and capital losses; to further regulate the payment of normal tax; to repeal obsolete provisions and to effect textual and consequential amendments; to amend the Customs and Excise Act, 1964, so as to amend certain definitions; to substitute obsolete references to provisions in respect of customs union agreements; to insert provisions regarding the collection of air passenger tax by the operator or his or her agent and circumstances in which liability will cease; to amend provisions regarding the value for duty purposes of imported goods; to effect amendments to the provisions regarding the value for excise duty purposes of goods manufactured in the Republic; to effect consequential amendments in respect of the amendment of the definition of "excise duty" and certain contextual amendments to the provisions authorising rebates and refunds of duty in terms of the Schedules to the Act; to delete references to a fine in certain provisions; to amend the Stamp Duties Act, 1968, so as to delete certain obsolete provisions; to amend the Value-Added Tax Act, 1991, so as to amend certain definitions; to further regulate zero-rated supplies; to further regulate the deduction of input tax; to effect certain textual and consequential amendments; to amend the Uncertificated Securities Tax Act, 1998, so as effect a consequential amendment; to amend the Collective Investment Schemes Control Act, 2002, so as to effect a consequential amendment; to amend the Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to delete an obsolete provision; to amend the Revenue Laws Amendment Act, 2006, so as to amend an effective date; to amend the Taxation Laws Amendment Act, 2007, so as to effect textual amendments and to repeal certain provisions; to provide for the zero rating of certain supplies; to provide for special rules for the assessment of normal tax of certain bodies; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act 40 of 1949... |
| 2. | Amendment
of section 9 of Act 40 of 1949... |
| 3. | Amendment
of section 4C of Act 24 of 1956... |
| 4. | Amendment
of section 37D of Act 24 of 1956... |
| 5. | Amendment
of section 1 of Act 58 of 1962... |
| 6. | Amendment
of section 5 of Act 58 of 1962... |
| 7. | Amendment
of section 6 quat of Act 58 of 1962... |
| 8. | Amendment
of section 7 of Act 58 of 1962... |
| 9. | Amendment
of section 8 of Act 58 of 1962... |
| 10. | Amendment
of section 8B of Act 58 of 1962... |
| 11. | Amendment
of section 8C of Act 58 of 1962... |
| 12. | Substitution
of section 9A of Act 58 of 1962... |
| 13. | Amendment
of section 9B of Act 58 of 1962... |
| 14. | Insertion
of section 9C of Act 58 of 1962... |
| 15. | Amendment
of section 9D of Act 58 of 1962... |
| 16. | Amendment
of section 10 of Act 58 of 1962... |
| 17. | Amendment
of section 11 of Act 58 of 1962... |
| 18. | Amendment
of section 11C of Act 58 of 1962... |
| 19. | Amendment
of section 11D Act 58 of 1962... |
| 20. | Insertion
of section 11E into Act 58 of 1962 |
| 21. | Amendment
of section 12B of Act 58 of 1962... |
| 22. | Amendment
of section 12C of Act 58 of 1962... |
| 23. | Amendment
of section 12D of Act 58 of 1962, |
| 24. | Insertion
of section 12DA into Act 58 of 1962 |
| 25. | Amendment
of section 12E of Act 58 of 1962... |
| 26. | Amendment
of section 12F of Act 58 of 1962, |
| 27. | Amendment
of section 12G of Act 58 of 1962... |
| 28. | Insertion
of section 13quin into Act 58 of 1962 |
| 29. | Amendment
of section 15 of Act 58 of 1962... |
| 30. | Amendment
of section 18 of Act 58 of 1962... |
| 31. | Amendment
of section 18A of Act 58 of 1962... |
| 32. | Amendment
of section 20 of Act 58 of 1962... |
| 33. | Amendment
of section 23A of Act 58 of 1962... |
| 34. | Amendment
of section 23D of Act 58 of 1962... |
| 35. | Amendment
of section 23G of Act 58 of 1962... |
| 36. | Amendment
of section 23H of Act 58 of 1962... |
| 37. | Insertion
of section 23I into Act 58 of 1962 |
| 38. | Insertion
of section 23J into Act 58 of 1962 |
| 39. | Amendment
of section 24B of Act 58 of 1962... |
| 40. | Amendment
of section 24I of Act 58 of 1962... |
| 41. | Amendment
of section 25D of Act 58 of 1962... |
| 42. | Amendment
of section 28 of Act 58 of 1962... |
| 43. | Amendment
of section 30 of Act 58 of 1962... |
| 44. | Amendment
of section 31 of Act 58 of 1962... |
| 45. | Amendment of
section 35 of Act 58 of
1962... |
| 46. | Amendment of
section 36 of Act 58 of
1962... |
| 47. | Amendment of
section 37A of Act 58 of
1962... |
| 48. | Insertion of
section 37B of Act 58 of
1962... |
| 49. | Repeal of
section 37C of Act 58 of
1962 |
| 50. | Repeal of
section 37D of Act 58 of
1962 |
| 51. | Amendment of
the heading to Part III
of Act 58 of
1962... |
| 52. | Amendment of
section 41 of Act 58 of
1962... |
| 53. | Amendment of
section 42 of Act 58 of
1962... |
| 54. | Repeal of
section 43 of Act 58 of 1962 |
| 55. | Amendment of
section 44 of Act 58 of
1962... |
| 56. | Amendment of
section 45 of Act 58 of
1962... |
| 57. | Amendment of
section 46 of Act 58 of
1962... |
| 58. | Amendment of
section 47 of Act 58 of
1962... |
| 59. | Amendment of
section 64B of Act 58 of
1962... |
| 60. | Amendment of section 64C of Act 58 of 1962... |
| 61. | Amendment of paragraph 1 of Second Schedule to Act 58 of 1962... |
| 62. | Amendment of
paragraph 2 of Second
Schedule to Act
58 of 1962... |
| 63. | Amendment of
paragraph 2B of Second
Schedule to
Act 58 of 1962... |
| 64. | Amendment of
paragraph 1 of Fourth
Schedule to Act
58 of 1962... |
| 65. | Amendment of
paragraph 2 of Fourth
Schedule to Act
58 of 1962... |
| 66. | Amendment of
paragraph 9 of Fourth
Schedule to Act
58 of 1962... |
| 67. | Amendment of
paragraph 11A of Fourth
Schedule to
Act 58 of 1962... |
| 68. | Amendment of
paragraph 9 of Seventh
Schedule to
Act 58 of 1962... |
| 69. | Amendment of
paragraph 10 of Seventh
Schedule to
Act 58 of 1962... |
| 70. | Amendment of
paragraph 12B of Seventh
Schedule to
Act 58 of 1962... |
| 71. | Amendment of
paragraph 12 of the
Eighth Schedule
to Act 58 of 1962... |
| 72. | Amendment of
paragraph 19 of Eighth
Schedule to
Act 58 of 1962... |
| 73. | Amendment of
paragraph 20 of the
Eighth Schedule
to Act 58 of 1962... |
| 74. | Amendment of
paragraph 42 of Eighth
Schedule to
Act 58 of 1962... |
| 75. | Insertion of
paragraph 42A into
Eighth Schedule to
Act 58 of 1962 |
| 76. | Amendment of
paragraph 43 of Eighth
Schedule to
Act 58 of 1962... |
| 77. | Amendment of
paragraph 64B of Eighth
Schedule to
Act 58 of 1962... |
| 78. | Amendment of
paragraph 65 of Eighth
Schedule to
Act 58 of 1962... |
| 79. | Amendment of
paragraph 66 of Eighth
Schedule to
Act 58 of 1962... |
| 80. | Amendment of
paragraph 67 of Eighth
Schedule to
Act 58 of 1962... |
| 81. | Amendment of
paragraph 67A of Eighth
Schedule to
Act 58 of 1962... |
| 82. | Insertion of
paragraph 67AB into
Eighth Schedule
of Act 58 of 1962 |
| 83. | Amendment of
paragraph 74 of Eighth
Schedule to
Act 58 of 1962... |
| 84. | Amendment of
paragraph 76 of Eighth
Schedule to
Act 58 of 1962... |
| 85. | Insertion of
paragraph 76A into
Eighth Schedule to
Act 58 of 1962 |
| 86. | Repeal of
paragraph 79 of Eighth
Schedule to Act
58 of 1962 |
| 87. | Amendment of
paragraph 1 of Tenth
Schedule to Act
58 of 1962... |
| 88. | Amendment of
paragraph 7 of Tenth
Schedule to Act
58 of 1962... |
| 89. | Amendment of
paragraph 8 of Tenth
Schedule to Act
58 of 1962... |
| 90. | Amendment of
section 1 of Act 91 of
1964... |
| 91. | Amendment of
section 44 of Act 91 of
1964... |
| 92. | Amendment of
section 47B of Act 91 of
1964 |
| 93. | Amendment of section 65 of Act 91 of 1964... |
| 94. | Amendment of
section 69 of Act 91 of
1964... |
| 95. | Amendment of
section 75 of Act 91 of
1964... |
| 96. | Amendment of
section 92 of Act 91 of
1964... |
| 97. | Amendment of
section 94 of Act 91 of
1964 |
| 98. | Amendment of
section 114 of Act 91 of
1964... |
| 99. | Amendment of
section 7 of Act 77 of
1968... |
| 100. | Amendment of section 8 of Act 77 of 1968.. |
| 101. | Repeal of section 23 of Act 77
of 1968 |
| 102. | Repeal of section 28C of Act 77
of 1968 |
| 103. | Amendment of item 15 of
Schedule 1 to Act 77 of
1968... |
| 104. | Amendment of section 1 of Act
89 of 1991... |
| 105. | Amendment of section 11 of Act
89 of 1991... |
| 106. | Amendment of section 16 of Act
89 of 1991... |
| 107. | Amendment of Schedule 1 to Act
89 of 1991... |
| 108. | Amendment of Schedule 2 of Act
89 of 1991... |
| 109. | Amendment of section 6 of Act
31 of 1998... |
| 110. | Amendment of section 99 of Act
45 of 2002 |
| 111. | Amendment of section 3 of Act
20 of 2006... |
| 112. | Repeal of Schedule 3 to Act 9
of 2006 |
| 113. | Amendment of section 3 of Act 8
of 2007 |
| 114. | Amendment of section 15 of Act 8 of 2007 |
| 115. | Amendment of section 54 of Act
8 of 2007 |
| 116. | Repeal of section 56 of Act 8
of 2007 |
| 117. | Amendment of section 64 of Act
8 of 2007 |
| 118. | Amendment of section 67 of Act
8 of 2007 |
| 119. | Amendment of section 112 of Act
8 of 2007 |
| 120. | Amendment of section 115 of Act
8 of 2007 |
| 121. | Amendment of paragraph 4 of
Appendix I to Act 8
of 2007 |
| 122. | Amendment of paragraph 1 of
Appendix II to Act
8 of 2007 |
| 123. | Insertion of paragraph 1A into
Appendix III to
Act 8 of 2007 |
| 124. | Special zero-rating in respect
of goods or
services supplied by 2007 ICC 20 20 WC (South Africa) |
| 125. | Special rules relating to the
amalgamation of
professional and amateur sporting bodies |
| 126. |
Short title and commencement |
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