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Taxation Laws Amendment Act, No. 17 of 2017

Long title


To amend the Estate Duty Act, 1955, so as to amend a provision; to amend the Income Tax Act, 1962, 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 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, 2015, so as to amend certain provisions; to amend the Revenue Laws Amendment Act, 2016, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2016, so as to amend a provision; to provide for tax relief for bargaining councils; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PART I. TAXATION LAWS AMENDMENTS
1. Amendment of section 3 of Act 45 of 1955...
2. Amendment of section 1 of Act 58 of 1962...
3. Amendment of section 5 of Act 58 of 1962...
4. Amendment of section 6quat of Act 58 of 1962...
5. Amendment of section 7C of Act 58 of 1962...
6. Insertion of section 7D in Act 58 of 1962
7. Insertion of section 7E in Act 58 of 1962
8. Amendment of section 8 of Act 58 of 1962...
9. Amendment of section 8B of Act 58 of 1962...
10. Amendment of section 8EA of Act 58 of 1962...
11. Amendment of section 8F of Act 58 of 1962...
12. Amendment of section 8FA of Act 58 of 1962...
13. Insertion of section 8G in Act 58 of 1962
14. Amendment of section 9C of Act 58 of 1962...
15. Amendment of section 9D of Act 58 of 1962...
16. Amendment of section 10 of Act 58 of 1962...
17. Amendment of section 10B of Act 58 of 1962...
18. Amendment of section 10C of Act 58 of 1962...
19. Amendment of section 11 of Act 58 of 1962... 
20. Amendment of section 11A of Act 58 of 1962...
21. Insertion of section 11F in Act 58 of 1962
22. Amendment of section 12B of Act 58 of 1962...
23. Amendment of section 12C of Act 58 of 1962...
24. Amendment of section 12D of Act 58 of 1962...
25. Amendment of section 12DA of Act 58 of 1962...
26. Amendment of section 12E of Act 58 of 1962...
27. Amendment of section 12I of Act 58 of 1962...
28. Amendment of section 12J of Act 58 of 1962...
29. Amendment of section 12Q of Act 58 of 1962...
30. Amendment of section 12R of Act 58 of 1962...
31. Amendment of section 18A of Act 58 of 1962...
32. Substitution of section 19 of Act 58 of 1962...
33. Amendment of section 22 of Act 58 of 1962...
34. Substitution of section 22B of Act 58 of 1962
35. Amendment of section 23 of Act 58 of 1962...
36. Amendment of section 23B of Act 58 of 1962...
37. Amendment of section 23H of Act 58 of 1962...
38. Amendment of section 23I of Act 58 of 1962...
39. Amendment of section 23M of Act 58 of 1962...
40. Amendment of section 23N of Act 58 of 1962...
41. Amendment of section 23O of Act 58 of 1962...
42. Amendment of section 24I of Act 58 of 1962...
43. Amendment of section 24J of Act 58 of 1962...
44. Amendment of section 24JB of Act 58 of 1962...
45. Amendment of section 25BB of Act 58 of 1962...
46. Amendment of section 29A of Act 58 of 1962...
47. Amendment of section 35A of Act 58 of 1962...
48. Amendment of section 36 of Act 58 of 1962...
49. Amendment of section 37A of Act 58 of 1962...
50. Amendment of section 41 of Act 58 of 1962...
51. Amendment of section 42 of Act 58 of 1962...
52. Amendment of section 44 of Act 58 of 1962...
53. Amendment of section 45 of Act 58 of 1962...
54. Amendment of section 46 of Act 58 of 1962...
55. Amendment of section 47 of Act 58 of 1962...
56. Amendment of section 47B of Act 58 of 1962...
57. Amendment of section 49B of Act 58 of 1962...
58. Amendment of section 50B of Act 58 of 1962...
59. Substitution of section 64 of Act 58 of 1962...
60. Amendment of section 64D of Act 58 of 1962...
61. Amendment of section 64E of Act 58 of 1962...
62. Amendment of paragraph 2 of Second Schedule to Act 58 of 1962...
63. Amendment of paragraph 5 of Second Schedule to Act 58 of 1962...
64. Amendment of paragraph 6 of Second Schedule to Act 58 of 1962...
65. Addition of paragraph 6A to Second Schedule to Act 58 of 1962
66. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
67. Amendment of paragraph 1 of Seventh Schedule to Act 58 of 1962...
68. Amendment of paragraph 6 of Seventh Schedule to Act 58 of 1962...
69. Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962...
70. Substitution of paragraph 12A of Eighth Schedule to Act 58 of 1962...
71. Amendment of paragraph 35A of Eighth Schedule to Act 58 of 1962...
72. Substitution of paragraph 43A of Eighth Schedule to Act 58 of 1962...
73. Amendment of paragraph 55 of Eighth Schedule to Act 58 of 1962...
74. Insertion of paragraph 64E in Eighth Schedule to Act 58 of 1962
75. Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962...
76. Continuation of certain amendments of Schedules to Act 91 of 1964
77. Amendment of section 1 of Act 89 of 1991...
78. Amendment of section 8 of Act 89 of 1991...
79. Amendment of section 9 of Act 89 of 1991...
80. Amendment of section 10 of Act 89 of 1991...
81. Amendment of section 11 of Act 89 of 1991...
82. Amendment of section 13 of Act 89 of 1991...
83. Amendment of section 16 of Act 89 of 1991...
84. Insertion of section 18C in Act 89 of 1991
85. Insertion of section 40D in Act 89 of 1991
86. Amendment of section 68 of Act 89 of 1991...
87. Amendment of Schedule 2 to Act 89 of 1991...
88. Substitution of section 3 of Act 9 of 1999...
89. Amendment of section 4 of Act 4 of 2002...
90. Amendment of section 1 of Act 25 of 2007...
91. Amendment of section 4 of Act 26 of 2013...
92. Amendment of section 7 of Act 26 of 2013...
93. Amendment of section 13 of Act 31 of 2013
94. Amendment of section 15 of Act 31 of 2013
95. Amendment of section 150 of Act 25 of 2015...
96. Amendment of section 159 of Act 25 of 2015...
97. Amendment of section 1 of Act 2 of 2016
98. Amendment of section 3 of Act 2 of 2016
99. Amendment of section 21 of Act 15 of 2016
PART II. BARGAINING COUNCIL TAX RELIEF
100. Definitions
101.Exemptions
102.Bargaining council levy
103.Amount of bargaining council levy
104.Payment of bargaining council levy
105.Circumstances in which bargaining council tax relief does not apply
106.Short title
.
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