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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Revenue Laws Amendment Act, No. 35 of 2007

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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