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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Revenue Laws Second Amendment Act, No. 61 of 2008

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

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