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Taxation
Laws Amendment Act,
No. 3 of 2008
NOTE: Assented to and published in English, with alternative copy in _, except iro notice of assent date and title/text/engrossments in the following sections: s_ (_/_/_) Long title To amend the Income Tax Act, 1962, so as to fix the rates of normal tax; to amend and insert certain definitions; to delete certain obsolete definitions; to delete certain obsolete provisions; to delete certain obsolete references; to effect textual and consequential amendments; to exclude certain amounts from the net income of a controlled foreign company; to add, amend and remove certain exemptions; to add, amend and remove certain deductions; to amend provisions relating to: the deemed receipt or accrual of income, certain limitations in respect of deductions, special corporate rules, the determination of the net amount of a dividend, the treatment of certain tax claims and refunds, the determination of S.I.T.E., public benefit activities and the taxation of fringe benefits, persons commencing or ceasing to be residents, capital distributions and oil and gas companies; Customs and Excise Act, 1964, so as to amend rates of duty in Schedule No. 1; Value-Added Tax Act, 1991, so as to amend thresholds; Collective Investment Schemes Control Act, 2002, so as to effect a textual correction; Revenue Laws Amendment Act, 2006, so as to amend provisions with regard to the 2010 FIFA World Cup; Diamond Export Levy Act, 2007, so as to effect textual corrections; Securities Transfer Tax Act, 2007, so as to substitute a word; and Revenue Laws Amendment Act, 2007, so as to amend effective dates; to amend provisions relating to the amalgamation of sporting bodies; to effect textual amendments; and to provide for matters connected therewith. Table of contents
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