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Taxation Laws Amendment Act, No. 24 of 2011


Long title


To amend the Transfer Duty Act, 1949, so as to amend and delete certain definitions; to modify rates and thresholds; to make new provision; and to effect textual and consequential amendments; amend the Income Tax Act, 1962, so as to fix the rates of normal tax and amend monetary amounts; to amend, delete and insert certain definitions; to effect technical corrections; to repeal certain provisions; to amend certain provisions; to make new provision; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend the air passenger tax; to amend rates of duty in Schedule 1; and to make provision for continuations; amend the Value-Added Tax Act, 1991, so as to amend certain definitions; to make new provision; to amend certain provisions; to amend a Schedule; and to effect textual and consequential amendments; amend the Unemployment Insurance Contributions Act, 2002, so as to extend an exemption; amend the Securities Transfer Tax Act, 2007, so as to amend a definition; to amend a provision; and to effect consequential amendments; amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend certain provisions; and to amend a Schedule; amend the Revenue Laws Amendment Act, 2008, so as to amend certain commencement provisions; amend the Taxation Laws Amendment Act, 2009, so as to repeal certain provisions; amend the Taxation Laws Amendment Act, 2010, so as to amend certain commencement provisions; to amend certain provisions; and to repeal certain provisions; make provision for special zero-rating in respect of goods and services supplied by Cricket South Africa; 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 2 of Act 40 of 1949
3. Amendment of section 3A of Act 40 of 1949...
4. Amendment of section 5 of Act 40 of 1949...
5. Amendment of section 9 of Act 40 of 1949
6. Fixing of rates of normal tax and amendment of certain amounts for the 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 6 of Act 58 of 1962...
10. Insertion of section 6A in Act 58 of 1962
11. Amendment of section 6quat of Act 58 of 1962...
12. Insertion of section 6quin in Act 58 of 1962
13. Amendment of section 6quin of Act 58 of 1962
14. Insertion of section 6sex in Act 58 of 1962
15. Amendment of section 7 of Act 58 of 1962...
16. Amendment of section 8 of Act 58 of 1962...
17. Amendment of section 8A of Act 58 of 1962...
18. Amendment of section 8B of Act 58 of 1962...
19. Amendment of section 8C of Act 58 of 1962
20. Amendment of section 8E of Act 58 of 1962
21. [...repealed by Act 2012_022_165 - was entitled "Insertion of section 8EA in Act 58 of 1962"]
22. Substitution of section 9 of Act 58 of 1962
23. Amendment of section 9A of Act 58 of 1962...
24. Amendment of section 9C of Act 58 of 1962...
25. Amendment of section 9D of Act 58 of 1962...
26. Insertion of section 9H in Act 58 of 1962
27. Insertion of section 91 in Act 58 of 1962
28. Amendment of section 10 of Act 58 of 1962...
29. Insertion of section 10B in Act 58 of 1962
30. Amendment of section 11 of Act 58 of 1962...
31. Repeal of section 11C of Act 58 of 1962
32. Amendment of section 11D of Act 58 of 1962
33. Amendment of section 12C of Act 58 of 1962...
34. Amendment of section 12E of Act 58 of 1962...
35. Amendment of section 12G of Act 58 of 1962...
36. Amendment of section 12H of Act 58 of 1962...
37. Amendment of section 12I of Act 58 of 1962...
38. Amendment of section 12J of Act 58 of 1962...
39. Insertion of section 12O in Act 58 of 1962
40. Amendment of section 13 of Act 58 of 1962...
41. Amendment of section 13quat of Act 58 of 1962...
42. Amendment of section 14 of Act 58 of 1962...
43. Amendment of section 18 of Act 58 of 1962...
44. Amendment of section 18A of Act 58 of 1962...
45. Amendment of section 22 of Act 58 of 1962...
46. Substitution of section 22B of Act 58 of 1962
47. Amendment of section 23 of Act 58 of 1962...
48. Amendment of section 23B of Act 58 of 1962...
49. Insertion of section 23K in Act 58 of 1962
50. Amendment of section 23K of Act 58 of 1962|
51. Amendment of section 24F of Act 58 of 1962...
52. Amendment of section 24I of Act 58 of 1962
53. Amendment of section 24J of Act 58 of 1962...
54. Amendment of section 24JA of Act 58 of 1962...
55. Amendment of section 25BA of Act 58 of 1962...
56. Amendment of section 30B of Act 58 of 1962...
57. Substitution of section 31 of Act 58 of 1962
58. Amendment of section 35 of Act 58 of 1962...
59. Amendment of section 35A of Act 58 of 1962...
60. Amendment of section 36 of Act 58 of 1962...
61. Amendment of section 37J of Act 58 of 1962...
62. Insertion of section 37JA in Act 58 of 1962
63. Amendment of section 37K of Act 58 of 1962...
64. Amendment of section 37L of Act 58 of 1962...
65. Substitution of section 37M of Act 58 of 1962...
66. Insertion of section 37N in Act 58 of 1962
67. Amendment of section 41 of Act 58 of 1962...
68. Amendment of section 42 of Act 58 of 1962...
69. Amendment of section 44 of Act 58 of 1962...|
70. Amendment of section 45 of Act 58 of 1962...
71. Amendment of section 46 of Act 58 of 1962...
72. Amendment of section 47 of Act 58 of 1962...
73. Substitution of section 57 of Act 58 of 1962
74. Amendment of section 64C of Act 58 of 1962...
75. Amendment of section 64D of Act 58 of 1962...
76. Amendment of section 64E of Act 58 of 1962...
77. Insertion of section 64EA in Act 58 of 1962
78. Amendment of section 64F of Act 58 of 1962...
79. Insertion of section 64FA in Act 58 of 1962
80. Amendment of section 64G of Act 58 of 1962...
81. Amendment of section 64H of Act 58 of 1962...
82. Substitution of section 64I of Act 58 of 1962
83. Amendment of section 64J of Act 58 of 1962...
84. Amendment of section 64K of Act 58 of 1962...
85. Repeal of Part IX of Chapter II of Act 58 of 1962
86. Amendment of section 68 of Act 58 of 1962...
87. Amendment of section 80T...
88. Amendment of section 101 of Act 58 of 1962...
89. Amendment of section 103 of Act 58 of 1962...
90. Amendment of paragraph 2C of Second Schedule to Act 58 of 1962...
91. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
92. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962...
93. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
94. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
95. Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962...
96. Amendment of paragraph 18 of Fourth Schedule to Act 58 of 1962...
97. Amendment of paragraph 3 of Sixth Schedule to Act 58 of 1962...
98. Amendment of paragraph 6 of Sixth Schedule to Act 58 of 1962...
99. Amendment of paragraph 8 of Sixth Schedule to Act 58 of 1962...
100. Amendment of paragraph 10 of Sixth Schedule to Act 58 of 1962...
.
SECTION TITLE
101. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
102. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
103. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
104. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
105. Amendment of paragraph 12A of Seventh Schedule to Act 58 of 1962...
106. Insertion of paragraph 12C in Seventh Schedule to Act 58 of 1962
107. Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962...
108. Amendment of paragraph 12 of Eighth Schedule to Act 58 of 1962...
109. Amendment of paragraph 19 of Eighth Schedule to Act 58 of 1962...
110. Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962...
111. Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962...
112. Substitution of paragraph 43A of Eighth Schedule to Act 58 of 1962
113. Amendment of paragraph 51A of Eighth Schedule to Act 58 of 1962...
114. Amendment of paragraph 55 of Eighth Schedule to Act 58 of 1962...
115. Amendment of paragraph 57 of Eighth Schedule to Act 58 of 1962...
116. Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962...
117. Amendment of paragraph 74 of Eighth Schedule to Act 58 of 1962...
118. Amendment of paragraph 75 of Eighth Schedule to Act 58 of 1962...
119. Amendment of paragraph 76 of Eighth Schedule to Act 58 of 1962...
120. Amendment of paragraph 76A of Eighth Schedule to Act 58 of 1962...
121. Insertion of paragraph 76B in Eighth Schedule to Act 58 of 1962
122. Amendment of paragraph 77 of Eighth Schedule to Act 58 of 1962...
123. Amendment of paragraph 78 of Eighth Schedule to Act 58 of 1962...
124. Repeal of Part XIII of Eighth Schedule to Act 58 of 1962
125. Amendment of paragraph 8 of Tenth Schedule to Act 58 of 1962...
126. Amendment of section 47B of Act 91 of 1964...
127. Amendment of Schedule 1 to Act 91 of 1964
128. Continuation of certain amendments of Schedules to Act 91 of 1964
129. Amendment of section 1 of Act 89 of 1991
130. Amendment of section 2 of Act 89 of 1991...
131. Amendment of section 8 of Act 89 of 1991...
132. Amendment of section 8A of Act 89 of 1991...
133. Amendment of section 10 of Act 89 of 1991...
134. Amendment of section 11 of Act 89 of 1991...
135. Amendment of section 13 of Act 29 of 1991... [sic-year of Act]
136. Amendment of section 14 of Act 89 of 1991...
137. Amendment of section 16 of Act 89 of 1991...
138. Amendment of section 18 of Act 89 of 1991...
139. Insertion of section 18B in Act 89 of 1991
140. Amendment of section 22 of Act 89 of 1991...
141. Amendment of section 23 of Act 89 of 1991...
142. Amendment of section 58 of Act 89 of 1991...
143. Amendment of Schedule 1 to Act 89 of 1991...
144. Amendment of section 4 of Act 4 of 2002
145. Amendment of section 1 of Act 25 of 2007
146. Amendment of section 4 of Act 25 of 2007
147. Amendment of section 5 of Act 25 of 2007...
148. Amendment of section 8 of Act 25 of 2007...
149. Substitution of section 8A of Act 25 of 2007...
150. Amendment of section 8A of Act 28 of 2008...
151. Amendment of section 10 of Act 28 of 2008...
152. Amendment of section 15 of Act 28 of 2008
153. Amendment of Schedule 2 to Act 28 of 2008...
154. Amendment of section 4 of Act 60 of 2008...
155. Amendment of section 14 of Act 60 of 2008
156. Repeal of section 55 of Act 17 of 2009
157. Amendment of section 69 of Act 17 of 2009...
158. Repeal of section 79 of Act 17 of 2009
159. Amendment of section 6 of Act 7 of 2010
160. Amendment of section 18 of Act 7 of 2010
161. Amendment of section 19 of Act 7 of 2010
162. Repeal of section 41 of Act 7 of 2010
163. Repeal of section 42 of Act 7 of 2010
164. Amendment of section 46 of Act 7 of 2010
165. Repeal of section 56 of Act 7 of 2010
166. Amendment of section 137 of Act 7 of 2010
167. Amendment of section 138 of Act 7 of 2010
168. Amendment of section 145 of Act 7 of 2010
169. Special zero-rating in respect of goods and services supplied by Cricket South Africa
170. Short title and commencement
App.I. APPENDIX I. (Section 6) [s6]
App.II. APPENDIX II. AMENDMENT OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (Section 127) [s127]
App. III APPENDIX III. AMENDMENT OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (Section 127) [s127]

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