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
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |
.
South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Taxation Laws Amendment Act, No. 22 of 2012

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 REQ.INFO LINK
As amended by Act 2013_031_000_20131212 .  N/A REQ.INFO LINK
As amended by ...N/AREQ.INFOLINK

* 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.

Copyright Rita V. Felgate 2019