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South Africa
NATIONAL LEGISLATION OVERVIEWS
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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

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repealed by Act 2011_028_271 Sch1 Item 181 - was entitled "Amendment of section 76 of Act 58 of 1962..."]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repealed by Act 2011_028_271 Sch1 Item181 - was entitled "Amendment of section 89quat of Act 58 of 1962..."]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

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