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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation Laws Amendment Act, No. 15 of 2016
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s92 (NSotho/NSotho/NSotho), s93 to s97 (Tsonga/Tsonga/Tsonga)
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s92 (NSotho/NSotho/NSotho), s93 to s97 (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 certain provisions; to amend the Income Tax Act, 1962, so as to amend certain provisions; to make new provision; to repeal certain provisions; to amend the Customs and Excise Act, 1964, so as to make new provision; and to make provision for continuations; to amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to amend the Skills Development Levies Act, 1999, so as to amend a provision; to amend the Unemployment Insurance Contributions Act, 2002, so as to amend a provision; to amend the Securities Transfer Tax Act, 2007, so as to amend certain provisions; to amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend a provision; to amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2013, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2014, so as to amend a provision; to amend the Taxation Laws Amendment Act, 2015, so as to amend certain 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 4A of Act 45 of 1955... |
| 3. | Amendment of section 11 of Act 45 of 1955... |
| 4. | Amendment of First Schedule of Act 45 of 1955... |
| 5. | Amendment of section 1 of Act 58 of 1962... |
| 6. | Amendment of section 5 of Act 58 of 1962... |
| 7. | Amendment of section 6 of Act 58 of 1962... |
| 8. | Amendment of section 6A of Act 58 of 1962... |
| 9. | Amendment of section 6B of Act 58 of 1962... |
| 10. | Amendment of section 6quat of Act 58 of 1962... |
| 11. | Amendment of section 7A of Act 58 of 1962... |
| 12. | Insertion of section 7C of Act 58 of 1962 |
| 13. | Amendment of section 8C of Act 58 of 1962... |
| 14. | Amendment of section 8E of Act 58 of 1962... |
| 15. | Amendment of section 8EA of Act 58 of 1962... |
| 16. | Amendment of section 8F of Act 58 of 1962... |
| 17. | Amendment of section 8FA of Act 58 of 1962... |
| 18. | Amendment of section 9 of Act 58 of 1962... |
| 19. | Amendment of section 9C of Act 58 of 1962... |
| 20. | Amendment of section 9D of Act 58 of 1962... |
| 21. | Amendment of section 9H of Act 58 of 1962... |
| 22. | Amendment of section 9HA of Act 58 of 1962... |
| 23. | Amendment of section 10 of Act 58 of 1962... |
| 24. | Amendment of section 10A of Act 58 of 1962... |
| 25. | Amendment of section 10B of Act 58 of 1962... |
| 26. | Amendment of section 11 of Act 58 of 1962... |
| 27. | Amendment of section 11D of Act 58 of 1962... |
| 28. | Amendment of section 12B of Act 58 of 1962... |
| 29. | Amendment of section 12E of Act 58 of 1962... |
| 30. | Amendment of section 12H of Act 58 of 1962... |
| 31. | Amendment of section 12I of Act 58 of 1962... |
| 32. | Amendment of section 12J of Act 58 of 1962... |
| 33. | Amendment of section 12P of Act 58 of 1962... |
| 34. | Amendment of section 12R of Act 58 of 1962... |
| 35. | Amendment of section 12S of Act 58 of 1962... |
| 36. | Amendment of section 12U of Act 58 of 1962... |
| 37. | Amendment of section 13 of Act 58 of 1962... |
| 38. | Amendment of section 13quat of Act 58 of 1962... |
| 39. | Amendment of section 20 of Act 58 of 1962... |
| 40. | Amendment of section 22 of Act 58 of 1962... |
| 41. | Amendment of section 23M of Act 58 of 1962... |
| 42. | Amendment of section 23N of Act 58 of 1962... |
| 43. | Amendment of section 23O of Act 58 of 1962... |
| 44. | Amendment of section 24I of Act 58 of 1962... |
| 45. | Amendment of section 24J of Act 58 of 1962... |
| 46. | Amendment of section 24JB of Act 58 of 1962... |
| 47. | Amendment of section 25 of Act 58 of 1962... |
| 48. | Amendment of section 25BB of Act 58 of 1962... |
| 49. | Amendment of section 28 of Act 58 of 1962... |
| 50. | Amendment of section 29A of Act 58 of 1962... |
| 51. | Amendment of section 30 of Act 58 of 1962... |
| 52. | Amendment of section 36 of Act 58 of 1962... |
| 53. | Amendment of section 37D of Act 58 of 1962... |
| 54. | Amendment of section 41 of Act 58 of 1962... |
| 55. | Amendment of section 44 of Act 58 of 1962... |
| 56. | Amendment of section 50D of Act 58 of 1962... |
| 57. | Amendment of section 50E of Act 58 of 1962... |
| 58. | Amendment of section 50F of Act 58 of 1962... |
| 59. | Amendment of section 50G of Act 58 of 1962... |
| 60. | Repeal of Part IVC of Chapter II of Act 58 of 1962 |
| 61. | Amendment of section 56 of Act 58 of 1962... |
| 62. | Amendment of paragraph 1 of Second Schedule to Act 58 of 1962... |
| 63. | Amendment of paragraph 4 of Second Schedule to Act 58 of 1962... |
| 64. | Amendment of paragraph 1 of Sixth Schedule to Act 58 of 1962... |
| 65. | Amendment of paragraph 7 of Sixth Schedule to Act 58 of 1962... |
| 66. | Insertion of paragraph 2A in Seventh Schedule to Act 58 of 1962 |
| 67. | Amendment of paragraph 7 of Seventh Schedule to Act 58 of 1962... |
| 68. | Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962... |
| 69. | Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962... |
| 70. | Amendment of paragraph 11 of Eighth Schedule to Act 58 of 1962... |
| 71. | Amendment of paragraph 38 of Eighth Schedule to Act 58 of 1962... |
| 72. | Amendment of paragraph 43 of Eighth Schedule to Act 58 of 1962... |
| 73. | Amendment of paragraph 47 of Eighth Schedule to Act 58 of 1962... |
| 74. | Amendment of paragraph 49 of Eighth Schedule to Act 58 of 1962... |
| 75. | Amendment of paragraph 50 of Eighth Schedule to Act 58 of 1962... |
| 76. | Substitution of paragraph 64A of Eighth Schedule to Act 58 of 1962... |
| 77. | Insertion of paragraph 64D of Eighth Schedule to Act 58 of 1962 |
| 78. | Amendment of paragraph 66 of Eighth Schedule to Act 58 of 1962... |
| 79. | Amendment of paragraph 76B of Eighth Schedule to Act 58 of 1962... |
| 80. | Amendment of paragraph 4 of Part I of Ninth Schedule to Act 58 of 1962... |
| 81. | Insertion of section 119B in Act 91 of 1964 |
| 82. | Continuation of certain amendments of Schedules to Act 91 of 1964 |
| 83. | Amendment of section 1 of Act 89 of 1991... |
| 84. | Amendment of section 7 of Act 89 of 1991... |
| 85. | Amendment of section 15 of Act 89 of 1991... |
| 86. | Repeal of section 77 of Act 89 of 1991 |
| 87. | Amendment of Schedule 1 of Act 89 of 1991... |
| 88. | Substitution of section 3 of Act 9 of 1999... |
| 89. | Amendment of section 6 of Act 4 of 2002 |
| 90. | Amendment of section 1 of Act 25 of 2007... |
| 91. | Amendment of section 2 of Act 25 of 2007... |
| 92. | Amendment of section 3 of Act 28 of 2008... |
| 93. | Amendment of section 1 of Act 26 of 2013... |
| 94. | Amendment of section 4 of Act 26 of 2013... |
| 95. | Amendment of section 7 of Act 26 of 2013... |
| 96. | Amendment of section 9 of Act 26 of 2013... |
| 97. | Amendment of section 12 of Act 26 of 2013 |
| 98. | Amendment of section 13 of Act 31 of 2013 |
| 99. | Amendment of section 15 of Act 31 of 2013 |
| 100. | Amendment of section 62 of Act 31 of 2013 |
| 101. | Amendment of section 47 of Act 43 of 2014 |
| 102. | Amendment of section 63 of Act 25 of 2015 |
| 103. | Amendment of section 103 of Act 25 of 2015 |
| 104. | Amendment of section 104 of Act 25 of 2015 |
| 105. | Amendment of section 108 of Act 25 of 2015 |
| 106. | Amendment of section 128 of Act 25 of 2015 |
| 107. | Short title |
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