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Taxation Laws Amendment Act, No. 43 of 2014

Long title


To amend the Income Tax Act, 1962, so as to amend, delete and insert certain definitions; to make corrections; to repeal certain provisions; to amend provisions; to make new provision; and to make textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to amend certain provisions and schedules; repeal the Tax on Retirements Funds Act, 1996; amend the Securities Transfer Tax Act, 2007, so as to amend a provision; amend the Taxation Laws Amendment Act, 2011, so as to amend a provision; amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions; amend the Taxation Laws Amendment Act, 2013, so as to amend certain provisions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 1 of Act 58 of 1962...
2. Amendment of section 3 of Act 58 of 1962...
3. Amendment of section 6B of Act 58 of 1962...
4. Amendment of section 7 of Act 58 of 1962...
5. Amendment of section 8 of Act 58 of 1962...
6. Amendment of section 8C of Act 58 of 1962...
7. Amendment of section 8EA of Act 58 of 1962...
8. Amendment of section 8F of Act 58 of 1962...
9. Amendment of section 8FA of Act 58 of 1962...
10. Amendment of section 9 of Act 58 of 1962...
11. Amendment of section 9C of Act 58 of 1962...
12. Amendment of section 9D of Act 58 of 1962...
13. Amendment of section 9H of Act 58 of 1962...
14. Amendment of section 10 of Act 58 of 1962...
15. Amendment of section 10B of Act 58 of 1962...
16. Amendment of section 10C of Act 58 of 1962...
17. Amendment of section 11 of Act 58 of 1962...
18. Amendment of section 11D of Act 58 of 1962...
19. Amendment of section 12D of Act 58 of 1962...
20. Amendment of section 12E of Act 58 of 1962...
21. Amendment of section 12H of Act 58 of 1962...
22. Amendment of section 12I of Act 58 of 1962...
23. Amendment of section 12J of Act 58 of 1962...
24. Amendment of section 12N of Act 58 of 1962...
25. Insertion of section 12NA in Act 58 of 1962
26. Amendment of section 12R of Act 58 of 1962...
27. Amendment of section 12S of Act 58 of 1962...
28. Insertion of section 12T in Act 58 of 1962
29. Amendment of section 18A of Act 58 of 1962...
30. Amendment of section 19 of Act 58 of 1962...
31. Amendment of section 20 of Act 58 of 1962...
32. Amendment of section 22 of Act 58 of 1962...
33. Amendment of section 23 of Act 58 of 1962...
34. Amendment of section 23B of Act 58 of 1962...
35. Amendment of section 23H of Act 58 of 1962...
36. Amendment of section 23I of Act 58 of 1962...
37. Amendment of section 23M of Act 58 of 1962...
38. Amendment of section 23N of Act 58 of 1962...
39. Insertion of section 23O in Act 58 of 1962
40. Amendment of section 24I of Act 58 of 1962...
41. Amendment of section 24J of Act 58 of 1962...
42. Amendment of section 24JA of Act 58 of 1962...
43. Amendment of section 24JB of Act 58 of 1962...
44. Insertion of section 24P in Act 58 of 1962
45. Amendment of section 25BB of Act 58 of 1962...
46. Amendment of section 25D of Act 58 of 1962...
47. Amendment of section 29A of Act 58 of 1962...
48. Amendment of section 30 of Act 58 of 1962...
49. Insertion of section 30C in Act 58 of 1962
50. Amendment of section 31 of Act 58 of 1962...
51. Amendment of section 36 of Act 58 of 1962...
52. Amendment of section 37C of Act 58 of 1962...
53. Insertion of section 37D in Act 58 of 1962
54. Amendment of section 41 of Act 58 of 1962...
55. Amendment of section 42 of Act 58 of 1962...
56. Amendment of section 43 of Act 58 of 1962...
57. Amendment of section 44 of Act 58 of 1962...
58. Amendment of section 46 of Act 58 of 1962...
59. Amendment of section 47 of Act 58 of 1962...
60. Substitution of section 49D of Act 58 of 1962...
61. Amendment of section 49E of Act 58 of 1962...
62. Amendment of section 49F of Act 58 of 1962...
63. Insertion of section 49H in Act 58 of 1962
64. Amendment of section 50A of Act 58 of 1962...
65. Amendment of section 50E of Act 58 of 1962...
66. Amendment of section 51A of Act 58 of 1962...
67. Amendment of section 56 of Act 58 of 1962...
68. Repeal of Part VII of Chapter II of Act 58 of 1962
69. Amendment of section 64EB of Act 58 of 1962...
70. Amendment of section 64F of Act 58 of 1962...
71. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
72. Amendment of paragraph 9 of Sixth Schedule to Act 58 of 1962...
73. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
74. Amendment of paragraph 5 of Seventh Schedule to Act 58 of 1962...
75. Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962...
76. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
77. Substitution of paragraph 12D of Seventh Schedule to Act 58 of 1962...
78. Amendment of paragraph 1 of Eighth Schedule to Act 58 of 1962...
79. Amendment of paragraph 10 of Eight Schedule to Act 58 of 1962...
80. Amendment of paragraph 11 of Eighth Schedule to Act 58 of 1962...
81. Amendment of paragraph 12 of Eighth Schedule to Act 58 of 1962...
82. Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962...
83. Amendment of paragraph 15 of Eighth Schedule to Act 58 of 1962...
84. Amendment of paragraph 20 of Eighth Schedule to Act 58 of 1962...
85. Amendment of paragraph 29 of Eighth Schedule to Act 58 of 1962...
86. Amendment of paragraph 31 of Eighth Schedule to Act 58 of 1962...
87. Amendment of paragraph 41 of Eighth Schedule to Act 58 of 1962...
88. Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962...
89. Amendment of paragraph 44 of Eighth Schedule to Act 58 of 1962...
90. Insertion of paragraph 63B in Eighth Schedule to Act 58 of 1962...
91. Amendment of paragraph 67B of Eighth Schedule to Act 58 of 1962...
92. Amendment of paragraph 77 of Eighth Schedule to Act 58 of 1962...
93. Amendment of paragraph 8 of Tenth Schedule to Act 58 of 1962...
94. Continuation of certain amendments of Schedules to Act 91 of 1964
95. Amendment of section 1 of Act 89 of 1991...
96. Amendment of section 11 of Act 89 of 1991...
97. Amendment of section 12 of Act 89 of 1991...
98. Amendment of section 16 of Act 89 of 1991...
99. Amendment of section 20 of Act 89 of 1991...
100. Repeal of section 40A of Act 89 of 1991
101. Repeal of section 40B of Act 89 of 1991
102. Amendment of section 54 of Act 89 of 1991...
103. Amendment of section 65 of Act 89 of 1991...
104. Amendment of section 67 of Act 89 of 1991...
105. Amendment of section 74 of Act 89 of 1991...
106. Substitution of section 86A of Act 89 of 1991...
107. Amendment of Schedule 1 to Act 89 of 1991...
108. Amendment of Schedule 2 to Act 89 of 1991...
109. Repeal of Act 38 of 1996
110. Amendment of section 1 of Act 25 of 2007...
111. Amendment of section 139 of Act 24 of 2011
112. Amendment of section 1 of Act 26 of 2013
113. Amendment of section 4 of Act 26 of 2013
114. Amendment of section 5 of Act 26 of 2013
115. Amendment of section 6 of Act 26 of 2013
116. Amendment of section 7 of Act 26 of 2013
117. Amendment of section 9 of Act 26 of 2013
118. Amendment of section 10 of Act 26 of 2013
119. [...repealed by Act 2015_025_155_20160108 - was entitled "Amendment of section 4 of Act 31 of 2013"]
120. [...repealed by Act 2015_025_156_20160108 - was entitled "Amendment of section 5 of Act 31 of 2013']
121. Amendment of section 26 of Act 31 of 2013
122. Amendment of section 27 of Act 31 of 2013
123. Amendment of section 29 of Act 31 of 2013
124. Amendment of section 92 of Act 31 of 2013
125. Amendment of section 98 of Act 31 of 2013
126. Amendment of section 108 of Act 31 of 2013
127. Amendment of section 112 of Act 31 of 2013
128. Amendment of section 113 of Act 31 of 2013
129. Amendment of section 117 of Act 31 of 2013
130. Amendment of section 118 of Act 31 of 2013
131. Amendment of section 125 of Act 31 of 2013
132. Amendment of section 171 of Act 31 of 2013
133. Short title
.
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