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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Tax Administration Laws Amendent
Act, No. 44 of 2014
NOTE: Assented to and published in English, with alternative copy in Afrikaans
NOTE: Assented to and published in English, with alternative copy in Afrikaans
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 |
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