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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Tax Administration Laws Amendment
Act, No. 23 of 2015
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, to insert a provision; amend the Excise Duty Act, 1964, so as to insert certain provisions and to amend certain provisions; amend the Value-Added Tax Act, 1991, so as to amend certain provisions; amend the Skills Development Levies Act, 1999, so as to amend provisions; amend the Taxation Laws Second Amendment Act, 2008, so as to amend an effective date; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend a penalty provision; 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 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; amend the Tax Administration Laws Amendment Act, 2014, so as to effect technical corrections;
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act
58 of 1962... |
| 2. | Amendment of section 35A of Act
58 of 1962... |
| 3. | Amendment of section 61 of Act 58 of 1962... |
| 4. | Amendment of section 64K of Act 58 of 1962... |
| 5. | Amendment of Fourth Schedule to
Act 58 of 1962... |
| 6. | Amendment of paragraph 1 of
Fourth Schedule to Act 58 of 1962... |
| 7. | Amendment of paragraph 5 of Fourth Schedule to Act 58 of 1962... |
| 8. | Amendment of paragraph 9 of
Fourth Schedule to Act 58 of 1962... |
| 9. | Amendment of paragraph 11A of Fourth Schedule to Act 58 of 1962... |
| 10. | Repeal of paragraph 11B of
Fourth Schedule to Act 58 of 1962... |
| 11. | Amendment of paragraph 11C of
Fourth Schedule to Act 58 of 1962... |
| 12. | Amendment of paragraph 13 of
Fourth Schedule to Act 58 of 1962... |
| 13. | Amendment of paragraph 14 of
Fourth Schedule to Act 58 of 1962... |
| 14. | Amendment of paragraph 17 of
Fourth Schedule to Act 58 of 1962... |
| 15. | Repeal of paragraph 18 of Fourth Schedule to Act 58 of 1962 |
| 16. | Amendment of paragraph 19 of
Fourth Schedule to Act 58 of 1962... |
| 17. | Amendment of paragraph 20 of
Fourth Schedule to Act 58 of 1962... |
| 18. | Substitution of paragraph 29 of
Fourth Schedule to Act 58 of 1962... |
| 19. | Amendment of paragraph 30 of Fourth Schedule to Act 58 of 1962... |
| 20. | Amendment of section 1 of Act
91 of 1964... |
| 21. | Amendment of section 4 of Act
91 of 1964... |
| 22. | Repeal of section 4D of Act 91
of 1964 |
| 23. | Amendment of section 27 of Act 91 of 1964... |
| 24. | Amendment of section 99 of Act 91 of 1964... |
| 25. | Amendment of section 16 of Act
89 of 1991... |
| 26. | Amendment of section 20 of Act
89 of 1991.. |
| 27. | Amendment of section 21 of Act
89 of 1991... |
| 28. | Amendment of section 41 of Act 89 of 1991... |
| 29. | Amendment of section 1 of Act 9
of 1999... |
| 30. | Amendment of section 6 of Act 9
of 1999... |
| 31. | Amendment of section 21 of Act
4 of 2008 |
| 32. | Amendment of section 14 of Act 29 of 2008 |
| 33. | Amendment of section 1 of Act
28 of 2011... |
| 34. | Amendment of section 3 of Act
28 of 2011... |
| 35. | Amendment of section 6 of Act
28 of 2011... |
| 36. | Amendment of section 11 of Act
28 of 2011... |
| 37. | Amendment of section 22 of Act 28 of 2011 |
| 38. | Amendment of section 26 of Act
28 of 2011... |
| 39. | Amendment of section 34 of Act 28 of 2011... |
| 40. | Amendment of section 36 of Act
28 of 2011... |
| 41. | Insertion of section 42A in Act
28 of 2011 |
| 42. | Amendment of section 46 of Act
28 of 2011... |
| 43. | Amendment of section 47 of Act
28 of 2011 |
| 44. | Amendment of section 49 of Act 28 of 2011... |
| 45. | Amendment of section 51 of Act
28 of 2011 |
| 46. | Amendment of section 68 of Act
28 of 2011... |
| 47. | Amendment of section 69 of Act 28 of 2011... |
| 48. | Amendment of section 70 of Act
28 of 2011... |
| 49. | Amendment of section 93 of Act 28 of 2011... |
| 50. | Amendment of section 98 of Act
28 of 2011... |
| 51. | Amendment of section 99 of Act
28 of 2011... |
| 52. | Amendment of section 105 of Act
28 of 2011 |
| 53. | Amendment of section 111 of Act
28 of 2011 |
| 54. | Amendment of section 135 of Act
28 of 2011... |
| 55. | Amendment of section 146 of Act
28 of 2011 |
| 56. | Amendment of section 177 of Act 28 of 2011... |
| 57. | Amendment of section 179 of Act
28 of 2011... |
| 58. | Amendment of section 185 of Act
28 of 2011 |
| 59. | Amendment of section 187 of Act
28 of 2011... |
| 60. | Amendment of section 190 of Act 28 of 2011... |
| 61. | Amendment of section 191 of Act
28 of 2011... |
| 62. | Amendment of section 212 of Act
28 of 2011 |
| 63. | Amendment of section 213 of Act
28 of 2011 |
| 64. | Amendment of section 225 of Act 28 of 2011 |
| 65. | Amendment of section 226 of Act
28 of 2011 |
| 66. | Amendment of section 227 of Act
28 of 2011 |
| 67. | Amendment of section 229 of Act
28 of 2011... |
| 68. | Amendment of section 235 of Act
28 of 2011... |
| 69. | Amendment of section 236 of Act 28 of 2011 |
| 70. | Amendment of section 251 of Act
28 of 2011 |
| 71. | Amendment of section 252 of Act
28 of 2011... |
| 72. | Amendment of section 256 of Act
28 of 2011... |
| 73. | Amendment of section 257 of Act
28 of 2011... |
| 74. | Amendment of section 270 of Act 28 of 2011... |
| 75. | Amendment of section 1 of Act
30 of 2014... |
| 76. | Amendment of section 24 of Act
30 of 2014 |
| 77. | Amendment of section 25 of Act 30 of 2014 |
| 78. | Amendment of section 39 of Act 30 of 2014 |
| 79. | Amendment of section 67 of Act 30 of 2014 |
| 80. | Amendment of section 182 of Act
30 of 2014 |
| 81. | Amendment of section 185 of Act
30 of 2014 |
| 82. | Amendment of section 202 of Act
30 of 2014... |
| 83. | Amendment of section 1 of Act
31 of 2014 |
| 84. | Amendment of section 21 of Act 31 of 2014 |
| 85. | Amendment of section 49 of Act
31 of 2014 |
| 86. | Amendment of section 65 of Act
31 of 2014 |
| 87. | Amendment of section 67 of Act
31 of 2014 |
| 88. | Amendment of section 69 of Act
31 of 2014 |
| 89. | Amendment of section 71 of Act 31 of 2014 |
| 90. | Amendment of section 110 of Act
31 of 2014 |
| 91. | Amendment of section 112 of Act
31 of 2014 |
| 92. | Amendment of section 113 of Act
31 of 2014 |
| 93. | Amendment of section 115 of Act
31 of 2014 |
| 94. | Amendment of section 171 of Act 31 of 2014 |
| 95. | Amendment of section 205 of Act
31 of 2014 |
| 96. | Amendment of section 211 of Act
31 of 2014 |
| 97. | Repeal of section 214 of Act 31
of 2014 |
| 98. | Amendment of section 233 of Act
31 of 2014 |
| 99. | Repeal of section 235 of Act 31 of 2014 |
| 100.. | Amendment of section 259 of
Act 31 of 2014 |
| 101. | Amendment
of section 299 of Act 31 of 2014 |
| 102. | Amendment
of section 313 of Act 31 of 2014 |
| 103. | Amendment
of section 332 of Act 31 of 2014 |
| 104. | Amendment of section 350 of Act 31 of 2014 |
| 105. | Amendment
of section 359 of Act 31 of 2014 |
| 105. | Amendment
of section 368 of Act 31 of 2014 |
| 107. | Amendment
of section 372 of Act 31 of 2014 |
| 108. | Amendment
of section 373 of Act 31 of 2014 |
| 109. | Repeal of section 396 of Act 31 of 2014 |
| 110. | Amendment of section 412 of Act 31 of 2014 |
| 111. | Amendment
of section 418 of Act 31 of 2014 |
| 112. | Substitution
of section 421 of Act 31 of 2014 |
| 113. | Amendment
of section 432 of Act 31 of 2014 |
| 114. | Amendment of section 439 of Act 31 of 2014 |
| 115. | Amendment of section 444 of Act
31 of 2014 |
| 116. | Amendment
of section 451 of Act 31 of 2014 |
| 117. | Amendment
of section 458 of Act 31 of 2014 |
| 118. | Amendment
of section 460 of Act 31 of 2014 |
| 119. | Amendment of section 580 of Act 31 of 2014 |
| 120. | Amendment
of section 581 of Act 31 of 2014 |
| 121. | Amendment
of section 590 of Act 31 of 2014 |
| 122. | Amendment
of section 600 of Act 31 of 2014 |
| 123. | Amendment
of section 626 of Act 31 of 2014 |
| 124. | Amendment
of section 627 of Act 31 of 2014 |
| 125. | Amendment
of section 695 of Act 31 of 2014 |
| 126. | Amendment
of section 761 of Act 31 of 2014 |
| 127. | Amendment
of section 762 of Act 31 of 2014 |
| 128. | Amendment
of section 780 of Act 31 of 2014 |
| 129. | Amendment of section 789 of Act 31 of 2014 |
| 130. | Amendment
of section 823 of Act 31 of 2014 |
| 131. | Amendment
of section 825 of Act 31 of 2014 |
| 132. | Amendment
of section 832 of Act 31 of 2014 |
| 133. | Amendment
of section 877 of Act 31 of 2014 |
| 134. | Amendment of section 896 of Act 31 of 2014 |
| 135. | Amendment
of section 913 of Act 31 of 2014 |
| 136. | Amendment
of section 32 of Act 44 of 2014 |
| 137. | Amendment
of section 52 of Act 44 of 2014 |
| 138. | Short title and commencement |
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