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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation Laws Amendment Act, No.
43 of 2014
NOTE: Assented to and published in English, with alternative copy in Afrikaans except iro title/text/engrossments in the following sections: s112 to s118(Tsonga/Tsonga/Tsonga)
NOTE: Assented to and published in English, with alternative copy in Afrikaans except iro title/text/engrossments in the following sections: s112 to s118(Tsonga/Tsonga/Tsonga)
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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| As amended by Act 2015_025_000_20160520 . (as amended by Act 2016_002_000_20160520 . ) | N/A | REQ.INFO | LINK |
| As amended by Act 2016_015_000_20170119 . | N/A | REQ.INFO | LINK |
| As amended by Act 2015_025_000_20171218 . (as amended by Act 2017_017_000_20171218 .) | N/A | REQ.INFO | LINK |
| As amended by Act 2023_017_000_20231222 . | N/A | REQ.INFO | LINK |
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