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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation Laws Amendment Act, No.
31 of 2013
NOTE: Assented to and published in English, with alternative copy in Afrikaans except iro title/text/engrossments in the following sections: s184 to s188 (NSotho/NSotho/NSotho)
NOTE: Assented to and published in English, with alternative copy in Afrikaans except iro title/text/engrossments in the following sections: s184 to s188 (NSotho/NSotho/NSotho)
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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