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Taxation Laws Amendment Act, No. 31 of 2013

Long title


To amend the Transfer Duty Act, 1949, so as to amend provisions; amend the Estate Duty Act, 1955, 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 Value-Added Tax Act, 1991, so as to amend certain provisions; repeal the Demutualisation Levy Act, 1998; amend the Securities Transfer Tax Act, 2007, so as to amend a provision; amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend certain provisions; and to amend Schedules; amend the Taxation Laws Amendment Act, 2011, so as to amend certain provisions; amend the Taxation Laws Amendment Act, 2012, so as to amend certain provisions; and to effect technical corrections; make provision for special zero-rating in respect of goods and services supplied in certain circumstances; 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 9 of Act 40 of 1949...
3. Amendment of section 4 of Act 45 of 1955...
4. Amendment of section 1 of Act 58 of 1962...
5. Amendment of section 5 of Act 58 of 1962...
6. Amendment of section 6A of Act 58 of 1962...
7. Substitution of section 6A of Act 58 of 1962
8. Amendment of section 7 of Act 58 of 1962...
9. Amendment of section 8 of Act 58 of 1962...
10. Amendment of section 8C of Act 58 of 1962...
11. Amendment of section 8EA of Act 58 of 1962...
12. Substitution of section 8F of Act 58 of 1962...
13. Amendment of section 8F in Act 58 of 1962...
14. Insertion of section 8FA in Act 58 of 1962
15. Amendment of section 8FA in Act 58 of 1962...
16. Amendment of section 9 of Act 58 of 1962...
17. Repeal of section 9B of Act 58 of 1962
18. Amendment of section 9C of Act 58 of 1962...
19. Amendment of section 9D of Act 58 of 1962...
20. Repeal of section 9G of Act 58 of 1962
21. Amendment of section 9H of Act 58 of 1962...
22. Amendment of section 9I of Act 58 of 1962...
23. Amendment of section 10 of Act 58 of 1962...
24. Amendment of section 10A of Act 58 of 1962...
25. Amendment of section 10B of Act 58 of 1962...
26. Amendment of section 10C of Act 58 of 1962...
27. Amendment of section 11 of Act 58 of 1962...
28. Repeal of section 11B of Act 58 of 1962
29. Amendment of section 11D of Act 58 of 1962...
30. Amendment of section 11E of Act 58 of 1962...
31. Amendment of section 12B of Act 58 of 1962...
32. Amendment of section 12C of Act 58 of 1962...
33. Amendment of section 12D of Act 58 of 1962...
34. Amendment of section 12DA of Act 58 of 1962...
35. Amendment of section 12E of Act 58 of 1962...
36. Amendment of section 12J of Act 58 of 1962...
37. Amendment of section 12K of Act 58 of 1962...
38. Amendment of section 12L of Act 58 of 1962...
39. Amendment of section 12M of Act 58 of 1962...
40. Amendment of section 12N of Act 58 of 1962...
41. Insertion of section 12Q in Act 58 of 1962
42. Amendment of section 12Q of Act 58 of 1962...
43. Insertion of section 12R in Act 58 of 1962
44. Insertion of section 12S in Act 58 of 1962
45. Amendment of section 13 of Act 58 of 1962...
46. Amendment of section 13bis of Act 58 of 1962...
47. Amendment of section 13ter of Act 58 of 1962...
48. Amendment of section 13quat of Act 58 of 1962...
49. Repeal of section 14 of Act 58 of 1962
50. Repeal of section 14bis of Act 58 of 1962
51. Repeal of section 18 of Act 58 of 1962
52. Amendment of section 18A of Act 58 of 1962...
53. Amendment of section 19 of Act 58 of 1962...
54. Amendment of section 20 of Act 58 of 1962...
55. Amendment of section 22 of Act 58 of 1962...
56. Amendment of section 23 of Act 58 of 1962...
57. Amendment of section 23C of Act 58 of 1962...
58. Amendment of section 23I of Act 58 of 1962...
59. Amendment of section 23K of Act 58 of 1962...
60. Amendment of section 23L of Act 58 of 1962...
61. Insertion of section 23M in Act 58 of 1962
62. Amendment of section 23M of Act 58 of 1962...
63. Insertion of section 23N in Act 58 of 1962
64. Amendment of section 23N of Act 58 of 1962...
65. Repeal of section 24B of Act 58 of 1962
66. Amendment of section 24BA of Act 58 of 1962...
67. Repeal of section 24F of Act 58 of 1962
68. Amendment of section 24I of Act 58 of 1962...
69. Amendment of section 24J of Act 58 of 1962...
70. Amendment of section 24JA of Act 58 of 1962...
71. Substitution of section 24JB of Act 58 of 1962
72. Amendment of section 24O of Act 58 of 1962...
73. Amendment of section 25BA of Act 58 of 1962...
74. Amendment of section 25BB of Act 58 of 1962...
75. Amendment of section 25D of Act 58 of 1962...
76. Amendment of section 28 of Act 58 of 1962...
77. Amendment of section 29A of Act 58 of 1962...
78. Amendment of section 29B of Act 58 of 1962...
79. Amendment of section 30 of Act 58 of 1962...
80. Amendment of section 30A of Act 58 of 1962...
81. Amendment of section 30B of Act 58 of 1962...
82. Amendment of section 31 of Act 58 of 1962...
83. Amendment of section 36 of Act 58 of 1962...
84. Amendment of section 37A of Act 58 of 1962...
85. Amendment of section 37B of Act 58 of 1962...
86. Amendment of section 37C of Act 58 of 1962...
87. Substitution of section 40C of Act 58 of 1962...
88. Substitution of section 40CA of Act 58 of 1962...
89. Amendment of section 40CA of Act 58 of 1962...
90. Amendment of section 41 of Act 58 of 1962...
91. Amendment of section 42 of Act 58 of 1962...
92. Amendment of section 43 of Act 58 of 1962...
93. Amendment of section 44 of Act 58 of 1962...
94. Amendment of section 45 of Act 58 of 1962...
95. Amendment of section 46 of Act 58 of 1962...
96. Amendment of section 47 of Act 58 of 1962...
97. Amendment of section 49B of Act 58 of 1962...
98. Insertion of Part IVB in Chapter II of Act 58 of 1962
99. Insertion of Part IVC in Chapter II of Act 58 of 1962
100. Amendment of section 64B of Act 58 of 1962...
.
101. Amendment of section 64C of Act 58 of 1962...
102. Amendment of section 64D of Act 58 of 1962...
103. Amendment of section 64EB of Act 58 of 1962...
104. Amendment of section 64F of Act 58 of 1962...
105. Amendment of section 64FA of Act 58 of 1962...
106. Amendment of section 64G of Act 58 of 1962...
107. Amendment of section 64H of Act 58 of 1962...
108. Amendment of section 64J of Act 58 of 1962...
109. Amendment of paragraph 11 of First Schedule to Act 58 of 1962...
110. Amendment of paragraph 12 of First Schedule to Act 58 of 1962...
111. Amendment of paragraph 2C of Second Schedule to Act 58 of 1962...
112. Amendment of paragraph 5 of Second Schedule to Act 58 of 1962...
113. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962...
114. Amendment of paragraph 3 of Sixth Schedule to Act 58 of 1962...
115. Amendment of paragraph 7 of Sixth Schedule to Act 58 of 1962...
116. Amendment of paragraph 10 of Sixth Schedule to Act 58 of 1962...
117. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
118. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
119. Amendment of paragraph 5 of Seventh Schedule to Act 58 of 1962...
120. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
121. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
122. Amendment of paragraph 12A of the Seventh Schedule to Act 58 of 1962...
123. Amendment of paragraph 12B of Seventh Schedule to Act 58 of 1962...
124. Amendment of paragraph 12C of Seventh Schedule to Act 58 of 1962...
125. Insertion of paragraph 12D in Seventh Schedule to Act 58 of 1962
126. Amendment of paragraph 11 of Eighth Schedule to Act 58 of 1962...
127. Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962...
128. Amendment of paragraph 13 of Eighth Schedule to Act 58 of 1962...
129. Amendment of paragraph 16 of Eighth Schedule to Act 58 of 1962...
130. Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962...
131. Amendment of paragraph 31 of Eighth Schedule to Act 58 of 1962...
132. Amendment of paragraph 32 of Eighth Schedule to Act 58 of 1962...
133. Amendment of paragraph 35 of Eighth Schedule to Act 58 of 1962...
134. Amendment of paragraph 38 of Eighth Schedule to Act 58 of 1962...
135. Repeal of paragraph 42A of Eighth Schedule to Act 58 of 1962
136. Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962...
137. Amendment of paragraph 53 of Eighth Schedule to Act 58 of 1962...
138. Amendment of paragraph 56 of Eighth Schedule to Act 58 of 1962...
139. Amendment of paragraph 57 of Eighth Schedule to Act 58 of 1962...
140. Amendment of paragraph 57A of Eighth Schedule to Act 58 of 1962...
141. Amendment of paragraph 61 of Eighth Schedule to Act 58 of 1962...
142. Amendment of paragraph 62 of Eighth Schedule to Act 58 of 1962...
143. Amendment of paragraph 64 of Eighth Schedule to Act 58 of 1962...
144. Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962...
145. Amendment of paragraph 67C of Eighth Schedule to Act 58 of 1962...
146. Amendment of paragraph 68 of Eighth Schedule to Act 58 of 1962...
147. Amendment of paragraph 75 of Eighth Schedule to Act 58 of 1962...
148. Amendment of paragraph 76 of Eighth Schedule to Act 58 of 1962...
149. Amendment of paragraph 77 of Eighth Schedule to Act 58 of 1962...
150. Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962...
151. Amendment of paragraph 4 of Part I of Ninth Schedule to Act 58 of 1962...
152. Amendment of paragraph 10 of Part I of Ninth Schedule to Act 58 of 1962...
153. Amendment of paragraph 3 of Part II of Ninth Schedule to Act 58 of 1962...
154. Amendment of paragraph 1 of Tenth Schedule to Act 58 of 1962...
155. Amendment of paragraph 2 of Tenth Schedule to Act 58 of 1962...
156. Amendment of paragraph 3 of Tenth Schedule to Act 58 of 1962...
157. Amendment of paragraph 5 of Tenth Schedule to Act 58 of 1962...
158. Amendment of paragraph 6 of Tenth Schedule to Act 58 of 1962...
159. Amendment of paragraph 7 of Tenth Schedule to Act 58 of 1962...
160. Amendment of paragraph 8 of Tenth Schedule to Act 58 of 1962...
161. Amendment of Eleventh Schedule to Act 58 of 1962...
162. Amendment of section 72 of Act 91 of 1964...
163. Amendment of section 73 of Act 91 of 1964
164. Continuation of certain amendments of Schedules to Act 91 of 1964
165. Amendment of section 1 of Act 89 of 1991...
166. Amendment of section 8 of Act 89 of 1991...
167. Amendment of section 9 of Act 89 of 1991...
168. Amendment of section 10 of Act 89 of 1991...
169. Amendment of section 11 of Act 89 of 1991...
170. Amendment of section 12 of Act 89 of 1991...
171. Amendment of section 13 of Act 89 of 1991...
172. Amendment of section 15 of Act 89 of 1991...
173. Amendment of section 16 of Act 89 of 1991...
174. Amendment of section 17 of Act 89 of 1991...
175. Amendment of section 18B of Act 89 of 1991...
176. Amendment of section 20 of Act 89 of 1991...
177. Amendment of section 22 of Act 89 of 1991...
178. Amendment of section 23 of Act 89 of 1991...
179. Amendment of section 24 of Act 89 of 1991...
180. Amendment of section 44 of Act 89 of 1991...
181. Amendment of Schedule 1 to Act 89 of 1991...
182. Repeal of Act 50 of 1998
183. Amendment of section 8 of Act 25 of 2007...
184. Amendment of section 5 of Act 28 of 2008...
185. Amendment of section 6A of Act 28 of 2008...
186. Amendment of section 7 of Act 28 of 2008
187. Amendment of Schedule 1 to Act 28 of 2008...
188. Amendment of Schedule 2 to Act 28 of 2008...
189. Amendment of section 13 of Act 24 of 2011
190. Amendment of section 70 of Act 24 of 2011...
191. Amendment of section 2 of Act 22 of 2012
192. Amendment of section 9 of Act 22 of 2012
193. Amendment of section 17 of Act 22 of 2012
194. Amendment of section 19 of Act 22 of 2012
195. Amendment of section 22 of Act 22 of 2012
196. Amendment of section 50 of Act 22 of 2012
197. Amendment of section 53 of Act 22 of 2012
198. Amendment of section 54 of Act 22 of 2012
199. Repeal of section 69 of Act 22 of 2012
200. Amendment of section 83 of Act 22 of 2012
201. Amendment of section 89 of Act 22 of 2012
202. Amendment of section 98 of Act 22 of 2012
203. Amendment of section 99 of Act 22 of 2012
204. Repeal of section 102 of Act 22 of 2012
205. Amendment of section 106 of Act 22 of 2012
206. Amendment of section 109 of Act 22 of 2012
2007. Repeal of section 112 of Act 22 of 2012 207
208 Amendment of section 117 of Act 22 of 2012
209. Repeal of section 139 of Act 22 of 2012
210. Amendment of section 170 of Act 22 of 2012
211. Amendment of section 171 of Act 22 of 2012
212. Special zero-rating in respect of goods and services supplied by Cricket South Africa
213. Short title

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