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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Taxation Laws Second Amendment Act, No. 18 of 2009

Long title


To provide for the allocation of payments; amend the Transfer Duty Act, 1949, so as to extend a time period; amend the Estate Duty Act, 1955, so as to amend a time period; and to repeal a section; amend the Income Tax Act, 1962, so as to insert new provisions; to amend the calculation of interest; to amend a definition; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend provisions empowering the withdrawal or amendment of a decision, notice or communication; to amend provisions regulating the removal in bond of goods; to amend provisions regulating the exportation of goods from a customs and excise warehouse; to insert special provisions regarding the storage and clearance of stores, spares and equipment supplied to foreign-going ships and aircraft; to insert a provision specifying circumstances in which goods free of duty may be entered under a rebate item of Schedule No. 4; to amend provisions under which a penalty may be mitigated or remitted; to amend provisions regulating payment of outstanding amounts and interest; to insert a provision empowering the making of rules for the purposes of modernising customs administration; and to effect textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to insert a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Skills Development Levies Act, 1999, so as to amend a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Unemployment Insurance Contributions Act, 2002, so as to amend a definition; to insert new provisions; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Diamond Export Levy (Administration) Act, 2007, so as to amend a time period; to amend refunds; to amend the calculation of interest; and to effect textual and consequential amendments; amend the Diamond Export Levy Act, 2007, so as to clarify an existing provision; amend the Securities Transfer Tax Act, 2007, so as to extend a time period; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend effective dates; to provide for nonbinding private opinions; and to effect textual amendments, and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. [...repealed by Act 2012_021_034 - was entitled "Allocation of payments received in terms of Acts administered by Commissioner of South African Revenue Service"]
2. Amendment of section 2 of Act 40 of 1949...
3. Amendment of section 9A of Act 45 of 1955...
4. Amendment of section 12 of Act 45 of 1955
5. Repeal of section 19 of Act 45 of 1955
6. Amendment of section 4 of Act 58 of 1962...
7. Amendment of section 6quat of Act 58 of 1962...
8. Amendment of section 69 of Act 58 of 1962...
9. Amendment of section 70 of Act 58 of 1962...
10. Amendment of section 70A of Act 58 of 1962...
11. Repeal of section 72 of Act 58 of 1962
12. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Insertion of section 73C in Act 58 of 1962"]
13. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Substitution of section 88 of Act 58 of 1962"]
14. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Amendment of section 88A of Act 58 of 1962..."]
15. Amendment of section 89quin of Act 58 of 1962...
16. Amendment of section 105A of Act 58 of 1962...
17. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
18. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
19. Amendment of paragraph 5 of Fourth Schedule to Act 58 of 1962
20. Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962...
21. Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962...
22. Amendment of paragraph 18 of Fourth Schedule to Act 58 of 1962...
23. Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962...
24. Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962...
25. Amendment of section 3 of Act 91 of 1964...
26. Amendment of section 18 of Act 91 of 1964...
27. Amendment of section 18A of Act 91 of 1964...
28. Insertion of section 38A in Act 91 of 1964
29. Insertion of section 75A in Act 91 of 1964
30. Amendment of section 93 of Act 91 of 1964,
31. Amendment of section 105 of Act 91 of 1964...
32. Insertion of section 119A in Act 91 of 1964
33. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Amendment of section 1 of Act 89 of 1991..."]
34. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Amendment of section 6 of Act 89 of 1991..."]
35. Amendment of section 20 of Act 89 of 1991
36. Amendment of section 21 of Act 89 of 1991...
37. Amendment of section 23 of Act 89 of 1991...
38. [...repealed by Act 2011_028_271 Sch1 Item 196 - was entitled "Substitution of section 36 of Act 89 of 1991"]
39. Amendment of section 39 of Act 89 of 1991...
40. Amendment of section 41B of Act 89 of 1991...
41. Amendment of section 58 of Act 89 of 1991...
42. Amendment of section 1 of Act 9 of 1999
43. Amendment of section 6 of Act 9 of 1999...
44. Insertion of section 7A in Act 9 of 1999
45. Amendment of section 11 of Act 9 of 1999...
46. Amendment of section 12 of Act 9 of 1999...
47. Amendment of section 1 of Act 4 of 2002...
48. Amendment of section 8 of Act 4 of 2002...
49. Insertion of section 9A in Act 4 of 2002
50. Amendment of section 12 of Act 4 of 2002...
51. Amendment of section 13 of Act 4 of 2002...
52. Repeal of section 87 of Act 31 of 2005
53. Amendment of section 1 of Act 14 of 2007
54. Amendment of section 2 of Act 14 of 2007
55. Amendment of section 4 of Act 14 of 2007
56. Amendment of section 5 of Act 14 of 2007...
57. Amendment of section 14 of Act 14 of 2007
58. Amendment of section 15 of Act 14 of 2007
59. Amendment of section 17 of Act 14 of 2007
60. Amendment of section 2 of Act 25 of 2007
61. Amendment of section 1 of Act 29 of 2008
62. Amendment of section 2 of Act 29 of 2008
63. Amendment of section 4 of Act 29 of 2008
64. Amendment of section 9 of Act 29 of 2008
65. Insertion of section 18A in Act 29 of 2008
66. Substitution of section 21 of Act 29 of 2008
67. Short title and commencement

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