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 |
| South Africa NATIONAL LEGISLATION OVERVIEWS  |
||
Taxation Laws Amendment Act, No.
25 of 2015
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s141 to s142 (Tsonga/Tsonga/Tsonga)
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s141 to s142 (Tsonga/Tsonga/Tsonga)
Long title
To amend the Transfer Duty Act, 1949, so as to amend a provision; to amend the Estate Duty Act, 1955, so as to amend a provision; to amend the Income Tax Act, 1962, so as to amend, delete and insert definitions; to repeal provisions; to amend provisions; to make new provision; to amend the Customs and Excise Act, 1964, so as to make new provision; to amend the Value-Added Tax Act, 1991, so as to amend provisions and schedules; to amend the Securities Transfer Tax Act, 2007, so as to amend provisions and to make new provision; to amend the Employment Tax Incentive Act, 2013, so as to amend provisions; to amend the Taxation Laws Amendment Act, 2013, so as to amend provisions; to amend the Taxation Laws Amendment Act, 2014, so as to amend provisions; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 2 of Act
40 of 1949... |
| 2. | Amendment of
section 3 of Act 45 of 1955... |
| 3. | Amendment of section 1 of Act 58 of 1962... |
| 4. | Amendment of section 6 of Act 58 of 1962... |
| 5. | Amendment of section 6B of Act
58 of 1962... |
| 6. | Amendment of section 6quat of
Act 58 of 1962... |
| 7. | Amendment of section 6quin of Act 58 of 1962... |
| 8. | Amendment of section 8 of Act 58 of 1962... |
| 9. | Amendment of section 8F of Act 58 of 1962... |
| 10. | Amendment of section 8FA of Act
58 of 1962... |
| 11. | Amendment of section 9 of Act
58 of 1962... |
| 12. | Amendment of section 9C of Act
58 of 1962... |
| 13. | Amendment
of section 9D of Act 58 of 1962... |
| 14. | Amendment of section 9H of Act 58 of 1962... |
| 15. | Insertion of section 9HA in Act
58 of 1962 |
| 16. | Amendment of section 10 of Act
58 of 1962... |
| 17. | Amendment of section 10A of Act
58 of 1962... |
| 18. | Amendment of section 11 of Act
58 of 1962... |
| 19. | Amendment of section 12B of Act 58 of 1962... |
| 20. | Amendment of section 12C of Act
58 of
1962... |
| 21. | Amendment of
section 12E 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 12L of Act 58 of 1962... |
| 25. | Amendment of section 12O of Act
58 of 1962... |
| 26. | Amendment of section 12P of Act
58 of 1962... |
| 27. | Amendment of section 12Q of Act 58 of 1962... |
| 28. | Amendment of section 12R of Act
58 of 1962... |
| 29. | Amendment of section 12T of Act 58 of 1962... |
| 30. | Amendment of section 13 of Act
58 of 1962... |
| 31. | Amendment of section 13bis of
Act 58 of
1962... |
| 32. | Amendment of
section 13quat of Act 58 of 1962... |
| 33. | Amendment of section 15 of Act
58 of 1962... |
| 34. | Amendment of section 18A of Act 58 of 1962... |
| 35. | Amendment of section 19 of Act
58 of 1962... |
| 36. | Amendment of section 20C of Act
58 of 1962... |
| 37. | Amendment of section
22 of Act 58 of 1962... |
| 38. | Amendment of section
23H of Act 58 of 1962... |
| 39. | Amendment of section 23K of Act 58 of 1962... |
| 40. | Amendment
of section 23N of Act 58 of 1962... |
| 41. | Amendment of
section 24 of Act 58 of 1962... |
| 42. | Amendment of section 24C of Act
58 of 1962... |
| 43. | Amendment of
section 24D of Act 58 of 1962... |
| 44. | Amendment of section 24I of Act
58 of 1962... |
| 45. | Amendment of section 24JA of
Act 58 of 1962... |
| 46. | Substitution of section 24O of Act 58 of 1962 |
| 47. | Amendment of section 24P of Act
58 of 1962... |
| 48. | Substitution of section 25 of
Act 58 of 1962 |
| 49. | Substitution of section 25A of
Act 58 of 1962... |
| 50. | Amendment of section 25BB of
Act 58 of 1962... |
| 51. | Amendment of section 27 of Act 58 of 1962... |
| 52. | Amendment of section 28 of Act
58 of 1962... |
| 53. | Amendment of
section 29A of Act 58 of 1962... |
| 54. | Amendment of
section 30 of Act 58 of 1962 |
| 55. | Amendment of section 30C of Act
58 of 1962... |
| 56. | Amendment of section 31 of Act
58 of 1962... |
| 57. | Amendment of section 35A of Act
58 of 1962... |
| 58. | Amendment of section 38 of Act 58 of 1962... |
| 59. | Substitution of section 40C of
Act 58 of 1962... |
| 60. | Insertion of section 40E in Act
58 of 1962 |
| 61. | Amendment of section 41 of Act 58 of 1962... |
| 62. | Amendment of section 42 of Act
58 of 1962... |
| 63. | Amendment of section 44 of Act
58 of 1962... |
| 64. | Amendment of section 45 of Act 58 of 1962... |
| 65. | Amendment of section 46 of Act
58 of 1962... |
| 66. | Amendment of section 47 of Act 58 of 1962... |
| 67. | Amendment of section 48C of Act
58 of 1962... |
| 68. | Amendment of section 49D of Act
58 of 1962... |
| 69. | Amendment of section 49E of Act
58 of 1962... |
| 70. | Amendment of section 50A of Act 58 of 1962... |
| 71. | Amendment of section 50D of Act
58 of 1962... |
| 72. | Amendment of section 56 of
Act 58 of 1962... |
| 73. | Amendment
of section 64D of Act 58 of 1962... |
| 74. | Amendment of section 64EB of
Act 58 of 1962... |
| 75. | Amendment of section 64F of Act
58
of 1962... |
| 76. | Substitution of paragraph 7 of
First Schedule to Act 58 of 1962... |
| 77. | Substitution of paragraph 9 of First Schedule to Act 58 of 1962 |
| 78. | ... [...repealed by Act 2018_023_109_20190117 - was entitled "Amendment of paragraph 11 of First Schedule to Act 58 of 1962..."] |
| 79. | Amendment of paragraph 13 of
First Schedule to Act 58 of 1962... |
| 80. | Amendment of paragraph 14 of
First Schedule to Act 58 of 1962 |
| 81. | Amendment of
paragraph 19 of First Schedule to Act 58 of 1962... |
| 82. | Amendment of paragraph 20
of First Schedule to Act 58 of 1962... |
| 83. | Amendment of paragraph 3 of
Second
Schedule to Act 58 of 1962... |
| 84. | Amendment of paragraph 3A of Second Schedule to Act 58 of 1962... |
| 85. | Amendment of paragraph 4 of
Second Schedule to
Act 58 of 1962... |
| 86. | Amendment of paragraph 5 of
Second Schedule to Act 58 of 1962... |
| 87. | Amendment of paragraph 6 of
Second Schedule to Act 58 of 1962... |
| 88. | Amendment of paragraph 1 of
Sixth Schedule to Act 58 of 1962... |
| 89. | Amendment of paragraph 3 of
Sixth Schedule to Act 58 of 1962... |
| 90. | Amendment of paragraph 10 of
Sixth Schedule to Act 58 of 1962... |
| 91. | Amendment of paragraph 11 of
Sixth Schedule to Act 58 of 1962 |
| 92. | Amendment of paragraph 13 of
Sixth Schedule to Act 58 of 1962 |
| 93. | Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962... |
| 94. | Amendment of paragraph 2
of Seventh Schedule to Act 58 of 1962... |
| 95. | Amendment of paragraph 6 of
Seventh Schedule to Act 58 of 1962... |
| 96. | Amendment of paragraph 7 of
Seventh
Schedule to Act 58 of 1962... |
| 97. | Amendment of paragraph 9 of
Seventh Schedule to Act 58 of 1962... |
| 98. | Amendment of paragraph 11 of
Seventh Schedule to Act 58 of 1962... |
| 99. | Amendment of paragraph 12 of
Seventh Schedule to Act 58 of 1962... |
| 100. | Amendment of paragraph 12A of
the Seventh Schedule to Act 58 of 1962... |
| 101 | Amendment
of paragraph 12D of Seventh Schedule to Act 58 of 1962... |
| 102 | Amendment
of paragraph 2 of Eighth Schedule to Act 58 of 1962... |
| 103 | Amendment of paragraph 3 of Eighth Schedule to Act 58 of 1962... |
| 104 | Amendment
of paragraph 4 of Eighth Schedule to Act 58
of 1962... |
| 105 | Amendment
of paragraph 11 of Eighth Schedule to Act
58 of 1962... |
| 106 | Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962... |
| 107 | Amendment
of paragraph 13 of Eighth Schedule to Act 58 of 1962... |
| 108 | Amendment
of paragraph 20 of Eighth Schedule to Act 58 of 1962... |
| 109 | Amendment of paragraph 29 of Eighth Schedule to Act 58 of 1962... |
| 110 | Amendment
of paragraph 31 of Eighth Schedule to Act
58 of 1962... |
| 111 | Amendment
of paragraph
35 of Eighth Schedule to Act 58 of 1962... |
| 112 | Amendment
of paragraph 40 of Eighth Schedule to Act 58 of 1962... |
| 113 | Amendment
of paragraph 41 of Eighth Schedule to Act 58 of 1962... |
| 114 | Amendment
of paragraph 43 of Eighth Schedule to Act 58 of 1962... |
| 115 | Amendment
of paragraph 55 of Eighth Schedule to
Act 58 of 1962... |
| 116 | Substitution
of paragraph 57A of Eighth Schedule to Act 58 of 1962 |
| 117 | Amendment
of paragraph 64B of Eighth Schedule
to Act 58 of 1962... |
| 118 | Insertion of paragraph 64C in Eighth Schedule to Act 58 of 1962 |
| 119 | Amendment of paragraph 65 of Eighth Schedule to Act 58 of 1962... |
| 120 | Amendment of paragraph 66 of Eighth
Schedule to Act 58 of 1962... |
| 121 | Amendment of paragraph 67 of Eighth
Schedule to Act 58 of 1962... |
| 122 | Amendment of paragraph 76B of Eighth
Schedule to Act 58 of 1962... |
| 123 | Amendment of paragraph 80 of Eighth
Schedule to Act 58 of 1962... |
| 124 | Amendment of paragraph 8 of Tenth Schedule to Act 58 of 1962... |
| 125 | Substitution of Eleventh Schedule to
Act 58 of 1962 |
| 126 | Amendment of section 20 of Act 91 of
1964... |
| 127 | Continuation of certain amendments
of Schedules to Act 91 of 1964 |
| 128 | Amendment of section 1 of Act 89 of
1991... |
| 129 | Amendment of section 8 of Act 89 of
1991... |
| 130 | Amendment of section 9 of Act 89 of
1991... |
| 131 | Amendment of section 10 of Act 89 of
1991... |
| 132 | Amendment of section 11 of Act 89 of
1991... |
| 133 | Amendment of section 12 of Act 89 of
1991... |
| 134 | Amendment of section 15 of Act 89 of 1991... |
| 135 | Amendment
of section 18 of Act 89 of 1991... |
| 136 | Amendment
of
section 21 of Act 89 of 1991... |
| 137 | Amendment
of section 1 of Act 25 of 2007... |
| 138 | Amendment
of section 8 of Act 25 of 2007... |
| 139 | Amendment of section 3 of Act 23 of 2013 |
| 140 | Amendment of section 7 of Act
23 of 2013 |
| 141 | Amendment
of section 4 of Act 26 of 2013... |
| 142 | Amendment
of section 10 of Act 26 of 2013... |
| 143 | Amendment of section 4 of Act 31 of 2013... |
| 144 | Amendment
of section 13 of Act 31 of 2013 |
| 145 | Amendment of section 15 of Act
31 of 2013 |
| 146 | Amendment
of section 16 of Act 31 of 2013 |
| 147 | Amendment of section 21 of Act 31 of 2013 |
| 148 | Amendment
of section 62 of Act 31 of 2013 |
| 149 | Amendment
of section 99 of Act 31 of 2013... |
| 150 | Amendment
of section 16 of Act 43 of 2014 |
| 151 | Amendment
of section 22 of Act 43 of 2014 |
| 152 | Amendment of section 47 of Act 43 of 2014 |
| 153 | Amendment
of section 64 of Act 43 of 2014 |
| 154 | Amendment
of section 65 of Act 43 of 2014 |
| 155 | Repeal
of section 119 of Act 43 of 2014 |
| 156 | Repeal
of section 120 of Act 43 of 2014 |
| 157 | Substitution of section 121 of Act
43 of 2014 |
| 158 | Substitution
of section 127 of Act 43 of 2014 |
| 159 | Substitution of section 128 of Act 43 of 2014 |
| 160 | Amendment of section 132 of Act
43 of 2014 |
| 161. | Short title |
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 2015_025_000_20160108 | EXT.LINK | REQ.INFO | LINK |
| 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 2017_017_000_20171218 . | N/A | REQ.INFO | LINK |
| As amended by Act 2018_023_000_20190117 . | N/A | REQ.INFO | LINK |
| As amended by Act 2019_034_000_20200115 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_023_000_20210120 . | 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.