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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Taxation Laws Second Amendment
Act, No. 4 of 2008
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s26 (NSotho/NSothoi/NSotho)**
Long title
To amend the Income Tax Act, 1962, so as to amend certain definitions; to delete certain obsolete provisions; to amend provisions relating to the submission of tax returns and reconciliations; to provide for the imposition of penalties; to effect textual and consequential amendments; Value-Added Tax Act, 1991, so as to effect textual amendments; Diamond Export Levy (Administration) Act, 2007, so as to clarify provisions relating to registration; and Securities Transfer Tax Administration Act, 2007, so as to effect a textual correction; 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 Afrikaans, except iro title/text/engrossments in the following sections: s26 (NSotho/NSothoi/NSotho)**
Long title
To amend the Income Tax Act, 1962, so as to amend certain definitions; to delete certain obsolete provisions; to amend provisions relating to the submission of tax returns and reconciliations; to provide for the imposition of penalties; to effect textual and consequential amendments; Value-Added Tax Act, 1991, so as to effect textual amendments; Diamond Export Levy (Administration) Act, 2007, so as to clarify provisions relating to registration; and Securities Transfer Tax Administration Act, 2007, so as to effect a textual correction; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act 58 of 1962... |
| 2. | Amendment
of section 10 of Act 58 of 1962... |
| 3. | Amendment
of section 13 of Act 58 of 1962... |
| 4. | Amendment
of section 13bis of Act 58 of 1962... |
| 5. | Amendment
of section l3quat of Act 58 of 1962... |
| 6. | Amendment
of section 18A of Act 58 of 1962... |
| 7. | Amendment
of section 27 of Act 58 of 1962... |
| 8. | Amendment
of section 66 of Act 58 of 1962... |
| 9. | Amendment
of section 69 of Act 58 of 1962... |
| 10. | Amendment
of section 70 of Act 58 of 1962... |
| 11. | Amendment
of section 70B of Act 58 of 1962... |
| 12. | Amendment
of section 72 of Act 58 of 1962... |
| 13. | Amendment
of section 72A of Act 58 of 1962... |
| 14. | Amendment
of section 73 of Act 58 of 1962 |
| 15. | Insertion
of section 75B in Act 58 of 1962 |
| 16. | [...repealed
by Act 2011_028_271 Sch1 Item 181 - was entitled "Amendment
of section 76 of Act 58 of 1962..."] |
| 17. | Amendment
of section 88 of Act 58 or 1962... |
| 18. | [...repealed
by Act 2011_028_271 Sch1 Item181 - was entitled "Amendment
of section 89quat of Act 58 of 1962..."] |
| 19. | Amendment
of paragraph 13A of First Schedule to Act 58 of 1962... |
| 20. | Amendment
of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 21. | Amendment
of paragraph of Fourth Schedule to Act 58 of 1962... |
| 22. | Amendment
of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 23. | Amendment
of paragraph 23A of Fourth Schedule to Act 58 of 1962... |
| 24. | Amendment
of section 23 of Act 89 of 1991... |
| 25. | Amendment
of section 27 of Act 89 of 1991... |
| 26. | Amendment
of section 5 of Act 14 of 2007 |
| 27. | Amendment
of section 3 of Act 26 of 2007 |
| 28. | Short title and commencement |
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 2008_004_000_20080703 | EXT.LINK (LB full copy on request) | REQ.INFO | LINK |
| As amended by Act 2011_028_000_20120704 . | N/A | REQ.INFO | LINK |
| As amended by Act 2015_023_000_20160108 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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