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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue Laws Second Amendment
Act, No. 36 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 regulate the furnishing of declarations to the Commissioner; to effect a consequential amendment; and to create an additional offence; - Income Tax Act, 1962, so as to make a decision of the Commissioner subject to objection and appeal; - Customs and Excise Act, 1964, so as to insert a definition of person and to provide for procedures applicable to the movement of goods for the purposes of the SACU Agreement; to effect textual amendments to the prohibitions in respect of the direct financial interest of an officer; to amend certain references in the exclusions applicable to the disclosure of information; to amend provisions in respect of the detention of goods; to amend provisions relating to a place outside the Republic which is deemed to be a place of entry for goods consigned to the Republic; to effect a textual amendment to the provisions for industrial development zones; to effect amendments to provisions regulating the disposal of goods on failure to make due entry, goods imported in contravention of any law and seized and abandoned goods, consequential to the introduction of provisions for the administration of counterfeit goods in Chapter XB; to amend requirements in respect of declarations of origin in respect of certain imported goods; to insert definitions relating to non-reciprocal preferential tariff treatment of goods exported; to amend provisions relating to tariff determinations; to amend provisions relating to international agreements; to delete obsolete references to provisions in respect of customs union agreements; to effect certain textual and consequential amendments to provisions relating to appeals and other procedures for which Chapter XA provides; to insert a new Chapter XB providing for powers, duties and procedures in connection with counterfeit goods, and to effect consequential amendments; to amend the section specifying serious offences; to amend provisions relating to the registration of vehicles re-imported to the Republic; to delete a section dealing with counterfeit goods; to effect textual and consequential amendments regarding the making of rules; and to effect certain textual and consequential amendments; - Stamp Duties Act, 1968, so as to delete and insert certain definitions; - Value-Added Tax Act, 1991, so as to amend a definition; to further regulate zero-rated supplies; to further regulate the deduction of input tax; to further regulate the payment of tax; and to effect certain textual and consequential amendments; - Tax on Retirement Funds Act, 1996, so as to further regulate notices of assessment by the Commissioner; 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 regulate the furnishing of declarations to the Commissioner; to effect a consequential amendment; and to create an additional offence; - Income Tax Act, 1962, so as to make a decision of the Commissioner subject to objection and appeal; - Customs and Excise Act, 1964, so as to insert a definition of person and to provide for procedures applicable to the movement of goods for the purposes of the SACU Agreement; to effect textual amendments to the prohibitions in respect of the direct financial interest of an officer; to amend certain references in the exclusions applicable to the disclosure of information; to amend provisions in respect of the detention of goods; to amend provisions relating to a place outside the Republic which is deemed to be a place of entry for goods consigned to the Republic; to effect a textual amendment to the provisions for industrial development zones; to effect amendments to provisions regulating the disposal of goods on failure to make due entry, goods imported in contravention of any law and seized and abandoned goods, consequential to the introduction of provisions for the administration of counterfeit goods in Chapter XB; to amend requirements in respect of declarations of origin in respect of certain imported goods; to insert definitions relating to non-reciprocal preferential tariff treatment of goods exported; to amend provisions relating to tariff determinations; to amend provisions relating to international agreements; to delete obsolete references to provisions in respect of customs union agreements; to effect certain textual and consequential amendments to provisions relating to appeals and other procedures for which Chapter XA provides; to insert a new Chapter XB providing for powers, duties and procedures in connection with counterfeit goods, and to effect consequential amendments; to amend the section specifying serious offences; to amend provisions relating to the registration of vehicles re-imported to the Republic; to delete a section dealing with counterfeit goods; to effect textual and consequential amendments regarding the making of rules; and to effect certain textual and consequential amendments; - Stamp Duties Act, 1968, so as to delete and insert certain definitions; - Value-Added Tax Act, 1991, so as to amend a definition; to further regulate zero-rated supplies; to further regulate the deduction of input tax; to further regulate the payment of tax; and to effect certain textual and consequential amendments; - Tax on Retirement Funds Act, 1996, so as to further regulate notices of assessment by the Commissioner; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 14 of Act 40 of 1949... |
| 2. | Amendment
of section 17B of Act 40 of 1949... |
| 3. | Amendment
of section 3 of Act 58 of 1962... |
| 4. | Amendment
of section 1 of Act 91 of 1964... |
| 5. | Amendment
of section 4 of Act 91 of 1964... |
| 6. | Amendment
of section 10 of Act 91 of 1964... |
| 7. | Amendment
of section 21A of Act 91 of 1964... |
| 8. | Amendment
of section 43 of Act 91 of 1964... |
| 9. | Amendment
of section 46 of Act 91 of 1964... |
| 10. | Amendment
of section 46A of Act 91 of 1964... |
| 11. | Amendment
of section 47 of Act 91 of 1964... |
| 12. | Amendment
of section 49 of Act 91 of 1964... |
| 13. | Amendment
of section 52 of Act 91 of 1964... |
| 14. | Amendment
of section 54B of Act 91 of 1964... |
| 15. | Amendment
of section 77C of Act 91 of 1964... |
| 16. | Substitution
of section 77G of Act 91 of 1964... |
| 17. | Insertion
of Chapter XB in Act 91 of 1964 |
| 18. | Amendment
of section SO of Act 91 of 1964... |
| 19. | Amendment
of section 95 of Act 91 of 1964 |
| 20. | Amendment
of section 111 of Act 91 of 1964... |
| 21. | Repeal
of section 113A of Act 91 of 1964 |
| 22. | Amendment
of section 114 A of Act 91 of 1964... |
| 23. | Substitution
of section 114B of Act 91 of 1964... |
| 24. | Amendment
of section 120 of Act 91 of 1964... |
| 25. | Amendment
of section 1 of Act 77 of 1968... |
| 26. | Amendment
of section 6 of Act 89 of 1991... |
| 27. | Amendment
of section 8 of Act 89 of 1991... |
| 28. | Amendment
of section 9 of Act 89 of 1991... |
| 29. | Amendment of section 11 of Act 89 of 1991... |
| 30. | Amendment
of section 16 of Act 89 of 1991... |
| 31. | Amendment
of section 17 of Act 89 of 1991... |
| 32. | Amendment
of section 28 of Act 89 of 1991... |
| 33. | [...repealed
by Act 2011_028_271 Sch1 Item 180 - was entitled "Amendment
of section 31 of Act 89 of 1991.."]. |
| 34. | Amendment
of section 33 of Act 89 of 1991... |
| 35. | Amendment
of section 33A of Act 89 of 1991... |
| 36. | [...repealed
by Act 2011_028_271 Sch1 Item 180 - was entitled "Amendment
of section 44 of Act 89 of 1991..."] |
| 37. | Amendment
of section 55 of Act 89 of 1991... |
| 38. | Amendment
of section 13 of Act 38 of 1996 |
| 39. | Short title and commencement |
Legislation Text Access Point
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