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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Taxation Laws Amendment Act, No. 17 of 2009

Long title


To amend the Transfer Duty Act, 1949, so as to amend a definition;  to make a new provision; to provide for an exemption; to effect consequential amendments; amend the Estate Duty Act, 1955, so as to make further provision for a deduction; amend the Income Tax Act, 1962, so as to fix the rates of normal tax and amend monetary amounts; to amend and insert certain definitions; to effect technical corrections; to repeal certain provisions; to amend certain provisions to make a new provision to effect textual and consequential amendment; amend the Customs and Excise Act, 1964, so as to amend the air passenger tax; to amend rates of duty in Schedule No. 1; to provide for the continuation of certain amendments to the Schedule; amend the Banks Act, 1990, so as to effect a consequential amendment; amend the Value-Added Tax Act, 1991, so as to amend monetary amounts; to insert a new provision; to effect consequential amendments; amend the Taxation Laws Amendment Act, 2004, so as to change an effective date; amend the Revenue Laws Amendment Act, 2006, so as to change effective dates; amend the Diamond Export Levy Act, 2007, so as to insert a definition; to clarify a provision; amend the Securities Transfer Tax Act, 2007, so as to make a textual amendment; amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend effective dates;  to amend provisions; to update a Schedule; amend the Revenue Laws Amendment Act, 2008, so as to amend commencement provisions; introduce measures relating to sharing of general fuel levy revenue; provide for special measures relating to zero-rating of certain goods and services and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 40 of 1949...
2. Amendment of section 3 of Act 40 of 1949 ...
3. Amendment of section 9 of Act 40 of 1949 ...
4. Repeal of section 9A of Act 40 of 1949
5. Substitution of section 4A of Act 45 of 1955
6. Fixing of rates of normal tax and amendment of certain amounts for purposes of Act 58 of 1962
7. Amendment of section 1 of Act 58 of 1962...
8. Amendment of section 5 of Act 58 of 1962 ...
9. Amendment of section 6quat of Act 58 of 1962...
10. Amendment of section 7 of Act 58 of 1962...
11. Amendment of section 8 of Act 58 of 1962...
12. Amendment of section 9D of Act 58 of 1962...
13. Amendment of section 10 of Act 58 of 1962...
14. Amendment of section 11 of Act 58 of 1962...
15. Amendment of section 11A of Act 58 of 1962...
16. Amendment of section 11D of Act 58 of 1962...
17. Amendment of section 11E of Act 58 of 1962...
18. Amendment of section 12B of Act 58 of 1962...
19. Amendment of section 12C of Act 58 of 1962...
20. Amendment of section 12D of Act 58 of 1962...
21. Amendment of section 12E of Act 58 of 1962...
22. Amendment of section 12F of Act 58 of 1962...
23. Substitution of section 12H of Act 58 of 1962
24. Amendment of section 12I of Act 58 of 1962...
25. Amendment of section 12J of Act 58 of 1962...
26. Insertion of section 12K in Act 58 of 1962
27. Insertion of section 12L in Act 58 of 1962
28. Insertion of section 12M in Act 58 of 1962
29. Amendment of section 13quat of Act 58 of 1962...
30. Insertion of section 15A in Act 58 of 1962
31. Amendment of section 18 of Act 58 of 1962...
32. Amendment of section 20 of Act 58 of 1962...
33. Amendment of section 20A of Act 58 of 1962...
34. Insertion of section 22B in Act 58 of 1962
35. Amendment of section 23A of Act 58 of 1962...
36. Amendment of section 23I of Act 58 of 1962...
37. Amendment of section 24B of Act 58 of 1962...
38. Amendment of section 24I of Act 58 of 1962...
39. Insertion of section 25BA in Act 58 of 1962 
40. Amendment of section 28 of Act 58 of 1962...
41. Amendment of section 30 of Act 58 of 1962...
42. Amendment of section 30A of Act 58 of 1962...
43. Amendment of section 36 of Act 58 of 1962...
44. Amendment of section 37B of Act 58 of 1962...
45. Amendment of section 38 of Act 58 of 1962...
46. Insertion of section 40D in Act 58 of 1962 
47. Amendment of section 41 of Act 58 of 1962...
48. Amendment of section 42 of Act 58 of 1962...
49. Amendment of section 44 of Act 58 of 1962...
50. Amendment of section 47 of Act 58 of 1962...
51. Amendment of section 64B of Act 58 of 1962...
52. Amendment of section 64C of Act 58 of 1962...
53. Substitution of Part VIII of Chapter II of Act 58 of 1962 
54. Insertion of Part IX in Chapter II of Act 58 of 1962
55. [...repealed by Act 2011_024_000 - was entitled "Amendment of section 102 of Act 58 of 1962..."]
56. Amendment of paragraph 1 of Second Schedule to Act 58 of 1962...
57. Substitution of paragraph 2 of Second Schedule to Act 58 of 1962
58. Amendment of paragraph 2B of Second Schedule to Act 58 of 1962...
59. Amendment of paragraph 3 of Second Schedule to Act 58 of 1962...
60. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
61. Substitution of paragraph 5 of Second Schedule to Act 58 of 1962 
62. Substitution of paragraph 6 of Second Schedule to Act 58 of 1962 
63. Amendment of paragraph 3 of Sixth Schedule to Act 58 of 1962...
64. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
65. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
66. Amendment of paragraph 12Aof Seventh Schedule to Act 58 of 1962...
67. Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962...
68. Amendment of paragraph 13 of Eighth Schedule to Act 58 of 1962...
69. [...repealed by Act 2011_024_158 - was entitled "Amendment of paragraph 19 of Eighth Schedule to Act 58 of 1962..."]
70. Amendment of paragraph 25 of Eighth Schedule to Act 58 of 1962...
71. Amendment of paragraph 40 of Eighth Schedule to Act 58 of 1962...
72. Insertion of paragraph 43A in Eighth Schedule to Act 58 of 1962 
73. Amendment of paragraph 45 of Eighth Schedule to Act 58 of 1962...
74. Substitution of paragraph 51 of Eighth Schedule to Act 58 of 1962 
75. Amendment of paragraph 61 of Eighth Schedule to Act 58 of 1962...
76. Amendment of paragraph 64 of Eighth Schedule to Act 58 of 1962...
77. Insertion of paragraph 67D in Eighth Schedule to Act 58 of 1962 
78. Amendment of paragraph 74 of Eighth Schedule to Act 58 of 1962...
79. Amendment of paragraph 75 of Eighth Schedule to Act 58 of 1962...
80. Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962...
81. Amendment of paragraph 3 of Part I of Ninth Schedule to Act 58 of 1962...
82. Amendment of paragraph 4 of Part I of Ninth Schedule to Act 58 of 1962...
83. Amendment of paragraph 3 of Part II of Ninth Schedule to Act 58 of 1962...
84. Amendment of paragraph 1 of Tenth Schedule to Act 58 of 1962...
85. Amendment of paragraph 3 of Tenth Schedule to Act 58 of 1962...
86. Amendment of paragraph 5 of Tenth Schedule to Act 58 of 1962...
87. Amendment of section 47B of Act 91 of 1964...
88. Amendment of Schedule No. 1 to Act 91 of 1964...
89. Continuation of certain amendments of Schedules to Act 91 of 1964 
90. Amendment of section 54 of Act 94 of 1990...
91. Amendment of section 8 of Act 89 of 1991...
92. Amendment of section 18 of Act 89 of 1991...
93. Amendment of section 23 of Act 89 of 1991...
94. Amendment of Schedule 3 to Act 16 of 2004 
95. Amendment of section 10 of Act 20 of 2006...
96. Amendment of section 1 of Act 15 of 2007 
97. Amendment of section 8 of Act 25 of 2007...
98. Amendment of section 5 of Act 28 of 2008 
99. Amendment of section 6 of Act 28 of 2008 
100. Amendment of section 9 of Act 28 of 2008 

SECTION TITLE
101. Amendment of section 10 of Act 28 of 2008 
102. Amendment of section 18 of Act 28 of 2008 
103. Amendment of Schedule 2 to Act 28 of 2008 
104. Amendment of section 6 of Act 60 of 2008 
105. Amendment of section 18 of Act 60 of 2008 
106. Amendment of section 29 of Act 60 of 2008 
107. Amendment of section 55 of Act 60 of 2008 
108. Amendment of section 59 of Act 60 of 2008 
109. Special measures relating to sharing of fuel levy revenue 
110. Special zero-rating in respect of goods or services supplied by Cricket South Africa 
111. Short title and commencement
Sch.1. SCHEDULE 1. SPECIAL MEASURES RELATING TO SHARING OF GENERAL FUEL LEVY REVENUE (SECTION 109)
Annex.I. APPENDIX I. RATES OF NORMAL TAX AND REBATES (SECTION 6)
Annex.II. APPENDIX II. AMENDMENT OF SCHEDULE NO. 1 TO THE CUSTOMS AND EXCISE ACT, 1964 (SECTION 88)
 
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