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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Tax Administration Laws Amendment
Act, No. 21 of 2012
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 (Afrikaans/Afrikaans/Tsonga)**, s33 (Afrikaans/Afrikaans/NSotho)**, s64 (Afrikaans/Afrikaans/English)**
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 (Afrikaans/Afrikaans/Tsonga)**, s33 (Afrikaans/Afrikaans/NSotho)**, s64 (Afrikaans/Afrikaans/English)**
Long title
To make a provision for the enactment of an international agreement into law; insert a provision providing for the application of the Tax Administration Act, 2011, to certain matters relating to customs and excise; amend the Estate Duty Act, 1955, so as to effect a consequential amendment; amend the Income Tax Act, 1962, so as to effect textual amendments; to amend certain provisions; to insert new provisions and to effect consequential amendments; amend the Customs and Excise Act, 1964, so as to amend a provision; amend the Value-Added Tax Act, 1991, so as to amend a provision and to insert a new provision; amend the Unemployment Insurance Contributions Act, 2002, so as to effect a textual amendment; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to insert certain provisions; amend the Taxation Laws Second Amendment Act, 2009, so as to repeal a provision; amend the Taxation Laws Second Amendment Act, 2011, so as to postpone an effective date; amend the Tax Administration Act, 2011, so as to effect technical corrections, to regulate tax practitioners; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Enactment of an international agreement into law |
| 2. | Application
of Tax Administration Act to certain matters relating to customs and
excise |
| 3. | Amendment
of section 10 of Act 45 of 1955 |
| 4. | Amendment
of section 1 of Act 58 of 1962... |
| 5. | Amendment
of section 11D of Act 58 of 1962... |
| 6. | Amendment
of section 12I of Act 58 of 1962... |
| 7. | Amendment
of section 18A of Act 58 of 1962... |
| 8. | Amendment
of section 30 of Act 58 of 1962... |
| 9. | Amendment of section 30A of Act 58 of 1962... |
| 10. | Amendment
of section 30B of Act 58 of 1962... |
| 11. | ... [...repealed
by Act 2014_044_066(1)_20150120 - was entitled "Insertion
of sections 37L, 37M, 37N and 37O in Act 58 of 1962"] |
| 12. | Insertion
of sections 49E, 49F and 49G in Act 58 of 1962 |
| 13. | Amendment
of section 61 of Act 58 of 1962... |
| 14. | Amendment
of section 64K of Act 58 of 1962... |
| 15. | Amendment
of section 64L of Act 58 of 1962... |
| 16. | Amendment
of section 64M of Act 58 of 1962... |
| 17. | Amendment
of section 64N of Act 58 of 1962... |
| 18. | Amendment
of section 72A of Act 58 of 1962... |
| 19. | Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 20. | Amendment
of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 21. | Amendment
of paragraph 18 of Fourth Schedule to Act 58 of 1962... |
| 22. | Amendment
of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 23. | Amendment
of paragraph 20 of Fourth Schedule to Act 58 of 1962... |
| 24. | Amendment of paragraph 20A of Fourth Schedule to Act 58 of 1962... |
| 25. | Amendment
of paragraph 27 of Fourth Schedule to Act 58 of 1962... |
| 26. | Amendment of paragraph 11 of Sixth Schedule to Act 58 of 1962... |
| 27. | Amendment
of section 3 of Act 91 of 1964... |
| 28. | Continuation
of amendments made under section 119A of Act 91 of 1964 |
| 29. | Amendment of section 20 of Act 89 of 1991... |
| 30. | Amendment
of section 27 of Act 89 of 1991... |
| 31. | Amendment
of section 28 of Act 89 of 1991... |
| 32. | Amendment of section 10 of Act 4 of 2002 |
| 33. | Amendment
of section 19 of Act 29 of 2008... |
| 34. | Repeal
of section 1 of Act 18 of 2009 |
| 35. | Amendment of section 1 of Act 25 of 2011 |
| 36. | Amendment
of section 1 of Act 28 of 2011 |
| 37. | Amendment
of section 3 of Act 28 of 2011 |
| 38. | Amendment
of section 6 of Act 28 of 2011 |
| 39. | Amendment of section 8 of Act 28 of 2011 |
| 40. | Amendment
of section 11 of Act 28 of 2011 |
| 41. | Amendment
of section 26 of Act 28 of 2011 |
| 42. | Amendment
of section 27 of Act 28 of 2011 |
| 43. | Amendment
of section 29 of Act 28 of 2011 |
| 44. | Amendment
of section 32 of Act 28 of 2011 |
| 45. | Amendment of section 34 of Act 28 of 2011 |
| 46. | Amendment of
section 36 of Act 28 of
2011 |
| 47. | Amendment of
section 37 of Act 28 of
2011 |
| 48. | Amendment of
section 42 of Act 28 of
2011 |
| 49. | Amendment of section 43 of Act 28 of 2011 |
| 50. | Amendment of
section 46 of Act 28 of
2011 |
| 51. | Amendment of
section 49 of Act 28 of
2011 |
| 52. | Amendment of
section 61 of Act 28 of
2011 |
| 53. | Amendment of
section 63 of Act 28 of
2011 |
| 54. | Amendment of
section 71 of Act 28 of
2011 |
| 55. | Amendment of
section 72 of Act 28 of
2011 |
| 56. | Amendment of
section 79 of Act 28 of
2011 |
| 57. | Amendment of
section 80 of Act 28 of
2011 |
| 58. | Amendment of
section 91 of Act 28 of
2011 |
| 59. | Amendment of section 99 of Act 28 of 2011 |
| 60. | Amendment of
section 107 of Act 28 of
2011 |
| 61. | Amendment of
section 130 of Act 28 of
2011 |
| 62. | Amendment of
section 135 of Act 28 of
2011 |
| 63. | Amendment of
section 142 of Act 28 of
2011 |
| 64. | Amendment of
section 164 of Act 28 of
2011 |
| 65. | Amendment of
section 166 of Act 28 of
2011 |
| 66. | Amendment of section 187 of Act 28 of 2011 |
| 67. | Amendment of
section 189 of Act 28 of
2011 |
| 68. | Amendment of
section 192 of Act 28 of
2011 |
| 69. | Amendment to Chapter 14 of Act 28 of 2011 |
| 70. | Amendment of
section 210 of Act 28 of
2011 |
| 71. | Amendment of
section 211 of Act 28 of
2011 |
| 72. | Amendment of
section 217 of Act 28 of
2011 |
| 73. | Amendment of
section 223 of Act 28 of
2011 |
| 74. | Amendment of section 224 of Act 28 of 2011 |
| 75. | Amendment of
section 229 of Act 28 of
2011 |
| 76. | Amendment of
section 231 of Act 28 of
2011 |
| 77. | Amendment of
section 234 of Act 28 of
2011 |
| 78. | Amendment of
section 235 of Act 28 of
2011 |
| 79. | Amendment of section 237 of Act 28 of 2011 |
| 80. | Amendment of
heading of Chapter 18 of
Act 28 of 2011 |
| 81. | Amendment of
section 239 of Act 28 of
2011 |
| 82. | Amendment of
section 240 of Act 28 of
2011 |
| 83. | Insertion of
section 240A in Act 28
of 2011 |
| 84. | Substitution of section 241 of Act 28 of 2011 |
| 85. | Amendment of
section 244 of Act 28 of
2011 |
| 86. | Amendment of
section 246 of Act 28 of
2011 |
| 87. | Amendment of
section 252 of Act 28 of
2011 |
| 88. | Amendment of
section 255 of Act 28 of
2011 |
| 89. | Substitution of section 256 of Act 28 of 2011 |
| 90. | Amendment of
section 257 of Act 28 of
2011 |
| 91. | Amendment of
section 269 of Act 28 of
2011 |
| 92. | Deletion of
paragraph 78 of Schedule
1 to Act 28 of 2001 [sic
- reference to year] |
| 93. | Amendment of
paragraph 167 of
Schedule 1 to Act 28 of 2011 |
| 94. | Short title and commencement |
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