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's 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
 
Tax Administration Laws Amendent Act, No. 44 of 2014

Long title


To amend the Income Tax Act, 1962, so as to effect consequential and textual amendments; to delete a provision; and to amend certain provisions; amend the Customs and Excise Act, 1964, so as to effect consequential amendments; to amend certain provisions; to insert certain provisions; and to effect technical corrections; amend the Value-Added Tax Act, 1991, so as to effect consequential amendments; and to amend certain provisions; amend the South African Revenue Service Act, 1997, so as to amend a provision; amend the Securities Transfer Tax Administration Act, 2007, so as to effect a consequential amendment; amend the Tax Administration Act, 2011, so as to amend certain provisions; to effect technical corrections; and to effect textual and consequential amendments; amend the Tax Administration Laws Amendment Act, 2012, so as to effect technical corrections; amend the Tax Administration Laws Amendment Act, 2013, so as to postpone an effective date; amend the Customs Duty Act, 2014, so as to effect technical corrections; to effect consequential amendments; and to insert a provision; amend the Customs Control Act, 2014, so as to amend certain provisions; to effect consequential amendments; and to insert a provision, 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 18A of Act 58 of 1962...
4. Amendment of section 30 of Act 58 of 1962...
5. Amendment of section 64K of Act 58 of 1962...
6. Insertion of section 64LA in Act 58 of 1962
7. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
8. Amendment of paragraph 18 of Fourth Schedule to Act 58 of 1962...
9. Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962...
10. Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962...
11. Repeal of paragraph 20A of Fourth Schedule to Act 58 of 1962
12. Amendment of paragraph 24 of Fourth Schedule to Act 58 of 1962...
13. Amendment of paragraph 29 of Eighth Schedule to Act 58 of 1962...
14. Amendment of section 43 of Act 91 of 1964...
15. Amendment of section 47 of Act 91 of 1964...
16. Substitution of section 50 of Act 91 of 1964...
17. Amendment of section 101B of Act 91 of 1964...
18. Continuation of amendments made under section 119A of Act 91 of 1964
19. Amendment of section 1 of Act 89 of 1991...
20. Amendment of section 7 of Act 89 of 1991...
21. Amendment of section 8 of Act 89 of 1991...
22. Amendment of section 11 of Act 89 of 1991...
23. Amendment of section 12 of Act 89 of 1991...
24. Amendment of section 13 of Act 89 of 1991...
25. Amendment of section 16 of Act 89 of 1991...
26. Amendment of section 16 of Act 89 of 1991...
27. Amendment of section 18 of Act 89 of 1991...
28. Amendment of section 27 of Act 89 of 1991...
29. Amendment of section 31 of Act 89 of 1991...
30. Amendment of section 39 of Act 89 of 1991...
31. Amendment of section 44 of Act 89 of 1991...
32. Amendment of section 45 of Act 89 of 1991...
33. Amendment of section 46 of Act 89 of 1991...
34. Amendment of section 54 of Act 89 of 1991...
35. Amendment of section 30 of Act 34 of 1997
36. Insertion of section 6A in Act 26 of 2007
37. Amendment of section 1 of Act 28 of 2011...
38. Amendment of section 3 of Act 28 of 2011...
39. Amendment of section 26 of Act 28 of 2011...
40. Amendment of section 34 of Act 28 of 2011...
41. Amendment of section 35 of Act 28 of 2011
42. Amendment of section 36 of Act 28 of 2011...
43. Amendment of section 37 of Act 28 of 2011...
44. Amendment of section 38 of Act 28 of 2011
45. Amendment of section 39 of Act 28 of 2011
46. Amendment of section 46 of Act 28 of 2011...
47. Amendment of section 50 of Act 28 of 2011
48. Amendment of section 69 of Act 28 of 2011...
49. Amendment of section 162 of Act 28 of 2011
50. Amendment of section 164 of Act 28 of 2011...
51. Substitution of section 184 of Act 28 of 2011
52. Amendment of section 187 of Act 28 of 2011
53. Amendment of section 190 of Act 28 of 2011...
54. Substitution of section 194 of Act 28 of 2011
55. Amendment of section 195 of Act 28 of 2011
56. Amendment of section 207 of Act 28 of 2011
57. Amendment of section 208 of Act 28 of 2011
58. Amendment of section 215 of Act 28 of 2011
59. Amendment of section 235 of Act 28 of 2011
60. Amendment of section 240 of Act 28 of 2011...
61. Amendment of section 240A of Act 28 of 2011...
62. Amendment of section 248 of Act 28 of 2011
63. Amendment of section 255 of Act 28 of 2011...
64. Substitution of section 256 of Act 28 of 2011...
65. Amendment of section 270 of Act 28 of 2011...
66. Repeal of section 11 of Act 21 of 2012
67. Amendment of section 26 of Act 21 of 2012
68. Amendment of section 8 of Act 39 of 2013
69. Amendment of section 1 of Act 30 of 2014
70. Amendment of section 88 of Act 30 of 2014
71. Amendment of section 201 of Act 30 of 2014
72. Amendment of section 202 of Act 30 of 2014
73. Substitution of section 221 of Act 30 of 2014
74. Amendment of section 177 of Act 31 of 2014
75. Amendment of section 178 of Act 31 of 2014
76. Amendment of section 241 of Act 31 of 2014
77. Amendment of section 242 of Act 31 of 2014
78. Amendment of section 634 of Act 31 of 2014
79. 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 2014_044_000_20150120 EXT.LINK REQ.INFO LINK
As amended by Act 2015_023_000_20160108 .  N/A REQ.INFO LINK
As amended by Act 2016_016_000_20170119 .  N/A REQ.INFO LINK
As amended by Act 2017_013_000_20171218 .  N/A REQ.INFO LINK
As amended by  ... N/A REQ.INFO LINK

* 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.

TOP
 
Copyright Rita V. Felgate 2019