This
contains UNCERTIFIED COPY for information/reference. For authentic
copy,
please refer to certified copy only. In case of any mistake,
please bring it to our notice.
| LegalB Resources |
.
| South Africa NATIONAL LEGISLATION OVERVIEWS  |
||
Taxation Laws Amendment Act, No.
22 of
2012
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s152 (Tsongs/Tsonga/Tsonga)**
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s152 (Tsongs/Tsonga/Tsonga)**
Long title
To amend the Transfer Duty Act, 1949, so as to amend a provision; amend the Income Tax Act, 1962, so as 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 provisions; and to make provision for continuations; amend the Income Tax Act, 1990, so as to effect technical corrections; amend the Value-Added Tax Act, 1991, so as to amend certain provisions; amend the Unemployment Insurance Contributions Act, 2002, so as to amend a provision; amend the Securities Transfer Tax Act, 2007, so as to amend certain provisions; and to effect a consequential amendment; amend the Revenue Laws Amendment Act, 2008, so as to effect technical corrections; amend the Taxation Laws Amendment Act, 2009, so as to effect technical corrections; amend the Taxation Laws Amendment Act, 2010, so as to repeal a provision; and to effect technical corrections; amend the Taxation Laws Amendment Act, 2011, so as repeal a provision; and to effect technical corrections; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 9 of Act 40 of 1949... |
| 2. | Amendment
of section 1 of Act 58 of 1962... |
| 3. | Amendment
of section 6quat of Act 58 of 1962... |
| 4. | Amendment of section 6quin of Act 58 of 1962... |
| 5. | Repeal
of section 6sex of Act 58 of 1962 |
| 6. | Amendment
of section 6A of Act 58 of 1962... |
| 7. | Insertion
of section 6B in Act 58 of 1962 |
| 8. | Insertion
of section 7B in Act 58 of 1962 |
| 9. | Amendment of section 8 of Act 58 of 1962... |
| 10. | Amendment
of section 8E of Act 58 of 1962... |
| 11. | Substitution
of section 8E of Act 58 of 1962 |
| 12. | Insertion of section 8EA in Act 58 of 1962 |
| 13. | Amendment of section 9C of Act 58 of 1962... |
| 14. | Amendment of section 9D of Act 58 of 1962... |
| 15. | Repeal
of section 9E of Act 58 of 1962 |
| 16. | Amendment
of section 9H of Act 58 of 1962... |
| 17. | Substitution
of section 9H of Act 58 of 1962 |
| 18. | Amendment
of section 9I of Act 58 of 1962... |
| 19. | Amendment of section 10 of Act 58 of 1962... |
| 20. | Amendment
of section 10B of Act 58 of 1962... |
| 21. | Insertion of section 10C in Act 58 of 1962 |
| 22. | Amendment
of section 11 of Act 58 of 1962... |
| 23. | Amendment of section 12B of Act 58 of 1962... |
| 24. | Amendment
of section 12C of Act 58 of 1962... |
| 25. | Amendment
of section 12E of Act 58 of 1962... |
| 26. | Repeal
of section 12G of Act 58 of 1962 |
| 27. | Amendment of section 12H of Act 58 of 1962... |
| 28. | Amendment
of section 12I of Act 58 of 1962... |
| 29. | Amendment
of section 12L of Act 58 of 1962... |
| 30. | Amendment
of section 12M of Act 58 of 1962... |
| 31. | Amendment
of section 12N of Act 58 of 1962... |
| 32. | Amendment of section 12O of Act 58 of 1962... |
| 33. | Insertion
of section 12P in Act 58 of 1962 |
| 34. | Amendment
of section 13quat of Act 58 of 1962... |
| 35. | Amendment
of section 18 of Act 58 of 1962... |
| 36. | Insertion
of section 19 in Act 58 of 1962 |
| 37. | Amendment
of section 20 of Act 58 of 1962... |
| 38. | Amendment
of section 20C of Act 58 of 1962... |
| 39. | Substitution of section 20C of Act 58 of 1962 |
| 40. | Amendment
of section 22 of Act 58 of 1962... |
| 41. | Amendment
of section 22B of Act 58 of 1962... |
| 42. | Amendment
of section 23 of Act 58 of 1962... |
| 43. | Amendment of section 23B of Act 58 of 1962... |
| 44. | Amendment
of section 23D of Act 58 of 1962... |
| 45. | Repeal of
section 23E of Act 58 of
1962 |
| 46. | Amendment of
section 23H of Act 58 of
1962... |
| 47. | Amendment of
section 23I of Act 58 of
1962... |
| 48. | Repeal of
section 23J of Act 58 of
1962 |
| 49. | Amendment of section 23K of Act 58 of 1962... |
| 50. | Insertion of
section 23L in Act 58 of
1962 |
| 51. | Amendment of
section 24B of Act 58 of
1962... |
| 52. | Insertion of
section 24BA in Act 58
of 1962 |
| 53. | Amendment of section 24I of Act 58 of 1962... |
| 54. | Amendment of
section 24J of Act 58 of
1962... |
| 55. | Amendment of
section 24JA of Act 58
of 1962... |
| 56. | Insertion of
section 24JB in Act 58
of 1962 |
| 57. | Insertion of
section 24O in Act 58 of
1962 |
| 58. | Amendment of
section 25BA of Act 58
of 1962... |
| 59. | Insertion of section 25BB in Act 58 of 1962 |
| 60. | Amendment of
section 26B of the
Income Tax Act 58 of 1962... |
| 61. | Amendment of
section 28 of Act 58 of
1962... |
| 62. | Amendment of
section 29A of Act 58 of
1962... |
| 63. | Insertion of
section 29B in Act 58 of
1962 |
| 64. | Amendment of section 31 of Act 58 of 1962... |
| 65. | Repeal of
section 35 of Act 58 of 1962 |
| 66. | Amendment of
section 37B of Act 58 of
1962... |
| 67. | Repeal of
section 37H of Act 58 of
1962 |
| 68. | Repeal of Part
IA of Chapter II of
Act 58 of 1962... |
| 69. | [... repealed by Act 2013_031_199_20131212 - was entitled "Insertion of Part IA in Chapter II of Act 58 of 1962"] |
| 70. | Substitution
of section 40C of Act 58
of 1962 |
| 71. | Insertion of
section 40CA in Act 58
of 1962 |
| 72. | Amendment of
heading to Part III of
Act 58 of 1962... |
| 73. | Amendment of
section 41 of Act 58 of
1962... |
| 74. | Amendment of section 42 of Act 58 of 1962... |
| 75. | Insertion of
section 43 in Act 58 of
1962 |
| 76. | Amendment of
section 44 of Act 58 of
1962... |
| 77. | Amendment of
section 45 of Act 58 of
1962... |
| 78. | Amendment of
section 46 of Act 58 of
1962... |
| 79. | Amendment of section 47 of Act 58 of 1962... |
| 80. | Insertion of
Part IVA in Chapter II
of Act 58 of 1962 |
| 81. | Amendment of
section 64B of Act 58 of
1962... |
| 82. | Amendment of
section 64C of Act 58 of
1962... |
| 83. | Amendment of
section 64E of Act 58 of
1962... |
| 84. | Amendment of section 64EA of Act 58 of 1962... |
| 85. | Insertion of
section 64EB in Act 58
of 1962 |
| 86. | Amendment of
section 64F of Act 58 of
1962... |
| 87. | Amendment of
section 64FA of Act 58
of 1962... |
| 88. | Amendment of
section 64G of Act 58 of
1962... |
| 89. | Amendment of section 64H of Act 58 of 1962... |
| 90. | Amendment of
section 64J of Act 58 of
1962... |
| 91. | Amendment of
paragraph 1 of Second
Schedule to Act 58 of 1962... |
| 92. | Amendment of
paragraph 2 of Second
Schedule to Act 58 of 1962... |
| 93. | Substitution
of paragraph 2A of
Second Schedule to Act 58 of 1962 |
| 94. | Repeal of paragraph 2B of Second Schedule to Act 58 of 1962 |
| 95. | Amendment of
paragraph 3 of Second
Schedule to Act 58 of 1962... |
| 96. | Amendment of
paragraph 3A of Second
Schedule to Act 58 of 1962... |
| 97. | Amendment of
paragraph 4 of Second
Schedule to Act 58 of 1962... |
| 98. | Amendment of
paragraph 5 of Second
Schedule to Act 58 of 1962... |
| 99. | Amendment of
paragraph 6 of Second
Schedule to Act 58 of 1962... |
| 100. | Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962... |
| 101. | Amendment
of paragraph 7 of Seventh Schedule to Act 58 of 1962... |
| . | [...
repealed by Act 2013_031_204_20131212 - was entitled "Amendment of
paragraph 1 of Eighth Schedule to Act 58 of 1962..."] |
| 103. | Amendment
of paragraph 3 of Eighth Schedule to Act 58 of 1962... |
| 104. | Amendment
of paragraph 8 of Eighth Schedule to Act 58 of 1962... |
| 105. | Amendment
of paragraph 10 of Eighth Schedule to Act 58 of 1962... |
| 106. | Amendment
of paragraph 11 of Eighth Schedule to Act 58 of 1962... |
| 107. | Amendment
of paragraph 12 of Eighth Schedule to Act 58 of 1962... |
| 108. | Insertion
of paragraph 12A in Eighth Schedule to Act 58 of 1962 |
| 109. | Amendment of paragraph 13 of Eighth Schedule to Act 58 of 1962... |
| 110. | Amendment
of paragraph 19 of Eighth Schedule to Act 58 of 1962... |
| 111. | Amendment
of paragraph 20 of Eighth Schedule to Act 58 of 1962... |
| 112. | [... repealed by Act
2013_031_207_20131212 - was entitled "Amendment
of paragraph 23 of Eighth Schedule to Act 58 of 1962.."]. |
| 113. | Amendment
of paragraph 32 of Eighth Schedule to Act 58 of 1962... |
| 114. | Amendment of paragraph 38 of Eighth Schedule to Act 58 of 1962... |
| 115. | Amendment
of paragraph 40 of Eighth Schedule to Act 58 of 1962... |
| 116. | Amendment
of paragraph 42 of Eighth Schedule to Act 58 of 1962... |
| 117. | Amendment
of paragraph 43 of Eighth Schedule to Act 58 of 1962... |
| 118. | Amendment
of paragraph 43A of Eighth Schedule to Act 58 of 1962... |
| 119. | Amendment of paragraph 56 of Eighth Schedule to Act 58 of 1962... |
| 120. | Amendment
of paragraph 61 of Eighth Schedule to Act 58 of 1962... |
| 121. | Amendment
of paragraph 64A of Eighth Schedule to Act 58 of 1962... |
| 122. | Amendment
of paragraph 64B of Eighth Schedule to Act 58 of 1962... |
| 123. | Substitution
of paragraph 64B of Eighth Schedule to Act 58 of 1962... |
| 124. | Amendment of paragraph 65 of Eighth Schedule to Act 58 of 1962... |
| 125. | Amendment
of paragraph 66 of Eighth Schedule to Act 58 of 1962... |
| 126. | Amendment
of paragraph 67A of Eighth Schedule to Act 58 of 1962... |
| 127. | Repeal
of paragraph 67A of Eighth Schedule to Act 58 of 1962 |
| 128. | Repeal
of paragraph 67AB of Eighth Schedule to Act 58 of 1962 |
| 129. | Amendment of paragraph 67B of Eighth Schedule of Act 58 of 1962... |
| 130. | Amendment
of paragraph 74 of Eighth Schedule to Act 58 of 1962... |
| 131. | Amendment
of paragraph 75 of Eighth Schedule to Act 58 of 1962... |
| 132. | Amendment
of paragraph 76 of Eighth Schedule to Act 58 of 1962... |
| 133. | Amendment
of paragraph 76A of Eighth Schedule to Act 58 of 1962... |
| 134. | Amendment of paragraph 76B of Eighth Schedule to Act 58 of 1962... |
| 135. | Amendment
of paragraph 78 of Eighth Schedule to Act 58 of 1962... |
| 136. | Repeal
of paragraph 78 of Eighth Schedule to Act 58 of 1962 |
| 137. | Substitution
of paragraph 2 of Tenth Schedule to Act 58 of 1962 |
| 138. | Amendment
of paragraph 3 of Tenth Schedule to Act 58 of 1962 |
| 139. | [... repealed by Act 2013_031_209_20131212 - was entitled "Substitution of paragraph 6 of Tenth Schedule to Act 58 of 1962"] |
| 140. | Insertion
of Eleventh Schedule in Act 58 of 1962 |
| 141. | Amendment
of section 47B of Act 91 of 1964... |
| 142. | Amendment
of section 116 of Act 91 of 1964... |
| 143. | Continuation of certain amendments of Schedules to Act 91 of 1964 |
| 144. | Amendment
of section 10 of Act 101 of 1990 |
| 145. | Amendment of
section 1 of Act 89 of
1991... |
| 146. | Amendment of
section 8 of Act 89 of
1991... |
| 147. | Amendment of
section 12 of Act 89 of
1991... |
| 148. | Amendment of
section 16 of Act 89 of
1991... |
| 149. | Amendment of section 18 of Act 89 of 1991... |
| 150. | Amendment of
section 21 of Act 89 of
1991... |
| 151. | Insertion of
section 40C in Act 89 of
1991 |
| 152. | Amendment of
section 4 of Act 4 of
2002 |
| 153. | Amendment of
section 1 of Act 25 of
2007... |
| 154. | Amendment of section 2 of Act 25 of 2007... |
| 155. | Amendment of
section 8 of Act 25 of
2007... |
| 156. | Amendment of
section 13 of Act 60 of
2008 |
| 157. | Amendment of
section 13 of Act 17 of
2009 |
| 158. | Amendment of
section 2 of Act 7 of
2010 |
| 159. | Amendment of section 48 of Act 7 of 2010 |
| 160. | Repeal of
section 111 of Act 7 of 2010 |
| 161. | Amendment of
section 121 of Act 7 of
2010 |
| 162. | Amendment of
section 128 of Act 7 of
2010 |
| 163. | Amendment of
section 3 of Act 24 of
2011 |
| 164. | Amendment of
section 7 of Act 24 of
2011 |
| 165. | Repeal of
section 21 of Act 24 of 2011 |
| 166. | Amendment of
section 28 of Act 24 of
2011 |
| 167. | Amendment of
section 29 of Act 24 of
2011 |
| 168. | Amendment of
section 32 of Act 24 of
2011 |
| 169. | Amendment of section 43 of Act 24 of 2011 |
| 170. | Amendment of
section 49 of Act 24 of
2011 |
| 171. | Amendment of
section 50 of Act 24 of
2011 |
| 172. | Amendment of
section 54 of Act 24 of
2011 |
| 173. | Amendment of
section 70 of Act 24 of
2011 |
| 174. | Amendment of section 72 of Act 24 of 2011 |
| 175. | Amendment of
section 116 of Act 24 of
2011 |
| 176. | Amendment of
section 119 of Act 24 of
2011 |
| 177. | Amendment of section 121 of Act 24 of 2011 |
| 178. | Amendment of
section 129 of Act 24 of
2011 |
| 179. | Amendment of
section 132 of Act 24 of
2011 |
| 180. | Amendment of
section 149 of Act 24 of
2011 |
| 181. | Short title and commencement |
Legislation Text Access Point
| Versions [To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.] |
Access Official Gazette PDF | Request Subscription Fee | Subscriber Access |
| As unamended Act 2012_022_000_20130201 | EXT.LINK (LB full copy on request) | REQ.INFO | LINK |
| As amended by Act 2013_031_000_20131212 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.