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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Taxation Laws Amendment Act, No.
17 of 2009
NOTE: Assented to and published in English, with alternative copy in _, except iro title/text/engrossments in the following sections: s_ (_/_/_)
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
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in _, except iro title/text/engrossments in the following sections: s_ (_/_/_)
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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