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. 17 of 2017
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s88 (Zulu/Zulu/Zulu), s89 and s91 (Tsonga/Tsonga/Tsonga),
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s88 (Zulu/Zulu/Zulu), s89 and s91 (Tsonga/Tsonga/Tsonga),
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 |
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 2017_017_000_20171218 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2018_023_000_20190117 . | 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.