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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue Laws Second Amendment
Act, No. 61 of 2008
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro notice of assent date in _, and excecpt iro title/text/engrossments in the following sections: s_ (_/_/_)
Long title
To amend the Estate Duty Act, 1955, so as to amend provisions relating to notices of assessment; amend the Income Tax Act, 1962, so as to amend provisions; to make new provision for the Minister to prescribe a date and for the collection of taxes; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend definitions of goods, manufacture and goods under customs control; provide for the stopping of ships by customs patrol boats; insert provisions granting officers powers of arrest; insert provisions regarding the possession of firearms by officers; insert provisions regarding the acquisition of equipment for border control and the operation of patrol boats; insert provisions requiring advance passenger information to be furnished by aircraft operators; amend certain provisions relating to exports by post; further regulate the export of goods by passengers; allow a licensee of a customs and excise warehouse to use a computer system for goods manufactured or stored and the movement of goods to and from such warehouse; insert a power to make rules regarding simplified procedures for any person or category of persons who manufacture certain excisable goods; further regulate the times for entry of imported goods or goods for export; insert provisions relating to simplified clearance and release procedures, such procedures for authorised persons and simplified procedures for the immediate release of goods; further regulate the amendment and substitution of bills of entry; amend the requirements in respect of accredited client status; insert a penal provision; insert special provisions relating to the processing and protection of personal information; effect an amendment to a provision regulating the taking of samples; amend certain powers to make rules; and effect textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to make provision for the Minister to prescribe a date; provide for the supply of information when applying for a ruling; and to amend provisions relating to refunds; amend the Revenue Laws Second Amendment Act, 2006, so as to delete a provision; repeal certain provisions; amend a commencement date; and effect textual and consequential amendments; amend the Securities Transfer Tax Administration Act, 2007, so as to amend provisions relating to payment of taxes; amend the Revenue Laws Amendment Act, 2007, so as to delete a definition, 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 notice of assent date in _, and excecpt iro title/text/engrossments in the following sections: s_ (_/_/_)
Long title
To amend the Estate Duty Act, 1955, so as to amend provisions relating to notices of assessment; amend the Income Tax Act, 1962, so as to amend provisions; to make new provision for the Minister to prescribe a date and for the collection of taxes; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend definitions of goods, manufacture and goods under customs control; provide for the stopping of ships by customs patrol boats; insert provisions granting officers powers of arrest; insert provisions regarding the possession of firearms by officers; insert provisions regarding the acquisition of equipment for border control and the operation of patrol boats; insert provisions requiring advance passenger information to be furnished by aircraft operators; amend certain provisions relating to exports by post; further regulate the export of goods by passengers; allow a licensee of a customs and excise warehouse to use a computer system for goods manufactured or stored and the movement of goods to and from such warehouse; insert a power to make rules regarding simplified procedures for any person or category of persons who manufacture certain excisable goods; further regulate the times for entry of imported goods or goods for export; insert provisions relating to simplified clearance and release procedures, such procedures for authorised persons and simplified procedures for the immediate release of goods; further regulate the amendment and substitution of bills of entry; amend the requirements in respect of accredited client status; insert a penal provision; insert special provisions relating to the processing and protection of personal information; effect an amendment to a provision regulating the taking of samples; amend certain powers to make rules; and effect textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to make provision for the Minister to prescribe a date; provide for the supply of information when applying for a ruling; and to amend provisions relating to refunds; amend the Revenue Laws Second Amendment Act, 2006, so as to delete a provision; repeal certain provisions; amend a commencement date; and effect textual and consequential amendments; amend the Securities Transfer Tax Administration Act, 2007, so as to amend provisions relating to payment of taxes; amend the Revenue Laws Amendment Act, 2007, so as to delete a definition, and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 9 of Act 45 of 1955 |
| 2. | Amendment
of section 3 of Act 58 of 1962... |
| 3. | [...repealed
by Act 2011_028_271 Sch1 Item 193 - was entitled "Amendment
of section 35A of Act 58 of 1962... "] |
| 4. | Amendment
of section 66 of Act 58 of 1962 |
| 5. | Amendment
of section 73B of Act 58 of 1962... |
| 6. | Amendment
of section 74 of Act 58 of 1962... |
| 7. | Amendment
of section 75B of Act 58 of 1962... |
| 8. | Amendment
of section 76G of Act 58 of 1962... |
| 9. | Amendment of section 76O of Act 58 of 1962... |
| 10. | Amendment
of section 80R of Act 58 of 1962... |
| 11. | Insertion
of section 89sept in Act 58 of 1962 |
| 12. | Substitution
of section 93 of Act 58 of 1962 |
| 13. | [...repealed
by Act 2011_028_271 Sch1 Item 193 - was entitled "Amendment
of section 101 of Act 58 of 1962... "] |
| 14. | [...repealed
by Act 2011_028_271 Sch1 Item 193 - was entitled "Amendment
of paragraph 6 of Fourth Schedule to Act 58 of 1962..."] |
| 15. | Amendment
of paragraph 12 of Fourth Schedule to Act 58 of 1962... |
| 16. | Amendment
of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 17. | Amendment
of paragraph 16 of Fourth Schedule to Act 58 of 1962... |
| 18. | Amendment
of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 19. | Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962... |
| 20. | [...repealed
by Act 2011_028_271 Sch1 Item 195 - was entitled "Repeal
of paragraph 27 of Fourth Schedule to Act 58 of 1962"] |
| 21. | Substitution
of paragraph 31 of Fourth Schedule to Act 58 of 1962 |
| 22. | Amendment
of section 1 of Act 91 of 1964... |
| 23. | Substitution
of section 3A of Act 91 of 1964... |
| 24. | Repeal
of section 3B of Act 91 of 1964 |
| 25. | Amendment
of section 4 of Act 91 of 1964... |
| 26. | Insertion
of sections 4A, 4B and 4C in Act 91 of 1964 |
| 27. | Insertion
of section 7A in Act 91 of 1964 |
| 28. | Amendment
of section 13 of Act 91 of 1964... |
| 29. | Amendment of section 15 of Act 91 of 1964... |
| 30. | Amendment
of section 19 of Act 91 of 1964... |
| 31. | Amendment
of section 19A of Act 91 of 1964... |
| 32. | Amendment
of section 38 of Act 91 of 1964... |
| 33. | Amendment
of section 39 of Act 91 of 1964... |
| 34. | Insertion
of sections 39B, 39C and 39D in Act 91 of 1964 |
| 35. | Amendment
of section 40 of Act 91 of 1964... |
| 36. | Amendment
of section 64E of Act 91 of 1964... |
| 37. | Amendment
of section 80 of Act 91 of 1964... |
| 38. | Insertion
of section 101B in Act 91 of 1964 |
| 39. | Amendment of section 106 of Act 91 of 1964... |
| 40. | Amendment
of section 120 of Act 91 of 1964... |
| 41. | Amendment
of section 28 of Act 89 of 1991... |
| 42. | Amendment
of section 41B of Act 89 of 1991 |
| 43. | Amendment
of section 44 of Act 89 of 1991... |
| 44. | Amendment
of section 45 of Act 89 of 1991... |
| 45. | Amendment of
section 7 of Act 21 of 2006 |
| 46. | Repeal of
section 21 of Act 21 of 2006 |
| 47. | Amendment of
section 29 of Act 21 of 2006 |
| 48. | Repeal of
section 35 of Act 21 of 2006 |
| 49. | Amendment of
section 3 of Act 26 of 2007... |
| 50. | Amendment of
section 90 of Act 35 of 2007 |
| 51. | 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_061_000_20090108 | 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 ... | N/A | REQ.INFO | LINK |
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