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Rates
and Monetary Amounts and Amendment of Revenue Laws Act, No. 21 of 2018
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 fix the rates of normal tax; to amend the Estate Duty Act, 1955, so as to amend the rate of estate duty; to amend the Income Tax Act, 1962, so as to amend rates of tax and monetary amounts; to amend the Customs and Excise Act, 1964, so as to amend rates of duty in Schedule 1 to that Act; to amend the Value-Added Tax Act, 1991, so as to amend the rate of the Value-Added Tax; to amend a provision so as to provide for more efficient taxation of electronic commerce; to amend a schedule so as to provide for the zero rating of the supply of certain goods; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of First Schedule to Act 45 of 1955 |
| 2. | Fixing of rates of normal tax |
| 3. | Amendment of section 6 of Act 58 of 1962... |
| 4. | Amendment of section 6A of Act 58 of 1962... |
| 5. | Amendment of section 64 of Act 58 of 1962... |
| 6. | Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962... |
| 7. | Amendment of Schedule 1 to Act 91 of 1964... |
| 8. | Amendment of section 1 of Act 89 of 1991... |
| 9. | Amendment of section 7 of Act 89 of 1991... |
| 10. | Amendment of section 8 of Act 89 of 1991... |
| 11. | Amendment of section 23 of Act 89 of 1991... |
| 12. | Amendment of section 54 of Act 89 of 1991... |
| 13. | Amendment of section 66 of Act 89 of 1991... |
| 14. | Amendment of Schedule 2 to Act 89 of 1991... |
| 15. | Short title |
| Sch. 1. | SCHEDULE I. RATES OF NORMAL TAX (Section 2) [s2] |
| Sch. 2. | SCHEDULE II. AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (Section 7) [s7] |
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