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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation Laws Amendment Act, No. 23 of 2018
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s93 to s98 (NSotho/NSotho/NSotho), s101 to s102 (Tsonga/Tsonga/Tsonga)
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s93 to s98 (NSotho/NSotho/NSotho), s101 to s102 (Tsonga/Tsonga/Tsonga)
Long title
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 provision for continuations; to amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to make new provision; to amend the Diamond Export Levy 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 certain provisions; to amend the Taxation Laws Amendment Act, 2015, so as to amend a provision; 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 certain provisions; to amend the Taxation Laws Amendment Act, 2017, so as to amend certain provisions; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act 58 of 1962 |
| 2. | Amendment of section 3 of Act 58 of 1962... |
| 3. | Amendment of section 5 of Act 58 of 1962... |
| 4. | Amendment of section 6 of Act 58 of 1962... |
| 5. | Amendment of section 6A of Act 58 of 1962... |
| 6. | Amendment of section 6B of Act 58 of 1962... |
| 7. | Amendment of section 6quat of Act 58 of 1962... |
| 8. | Amendment of section 7 of Act 58 of 1962... |
| 9. | Amendment of section 7C of Act 58 of 1962... |
| 10. | Substitution of section 7D of Act 58 of 1962... |
| 11. | Insertion of section 7F in Act 58 of 1962 |
| 12. | Amendment of section 8E of Act 58 of 1962... |
| 13. | Amendment of section 8EA of Act 58 of 1962... |
| 14. | Amendment of section 8F of Act 58 of 1962... |
| 15. | Amendment of section 8FA of Act 58 of 1962... |
| 16. | Amendment of section 9 of Act 58 of 1962... |
| 17. | Amendment of section 9C of Act 58 of 1962... |
| 18. | Amendment of section 9D of Act 58 of 1962... |
| 19. | Amendment of section 9HA of Act 58 of 1962... |
| 20. | Insertion of section 9HB in Act 58 of 1962 |
| 21. | Insertion of section 9J in Act 58 of 1962 |
| 22. | Amendment of section 10 of Act 58 of 1962... |
| 23. | Amendment of section 10B of Act 58 of 1962... |
| 24. | Amendment of section 10C of Act 58 of 1962... |
| 25. | Amendment of section 11 of Act 58 of 1962... |
| 26. | Amendment of section 11F of Act 58 of 1962... |
| 27. | Amendment of section 12C of Act 58 of 1962... |
| 28. | Amendment of section 12D of Act 58 of 1962... |
| 29. | Amendment of section 12J of Act 58 of 1962... |
| 30. | Amendment of section 12N of Act 58 of 1962... |
| 31. | Amendment of section 12Q of Act 58 of 1962... |
| 32. | Amendment of section 12T of Act 58 of 1962... |
| 33. | Amendment of section 13bis of Act 58 of 1962... |
| 34. | Amendment of section 13quat of Act 58 of 1962... |
| 35. | Amendment of section 18A of Act 58 of 1962... |
| 36. | Amendment of section 19 of Act 58 of 1962... |
| 37. | Amendment of section 20A of Act 58 of 1962... |
| 38. | Amendment of section 22B of Act 58 of 1962... |
| 39. | Amendment of section 23 of Act 58 of 1962... |
| 40. | Amendment of section 23G 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 24I of Act 58 of 1962... |
| 44. | Amendment of section 24JB of Act 58 of 1962... |
| 45. | Amendment of section 24L of Act 58 of 1962... |
| 46. | Amendment of section 24O of Act 58 of 1962... |
| 47. | Amendment of section 25 of Act 58 of 1962... |
| 48. | Amendment of section 25B of Act 58 of 1962... |
| 49. | Amendment of section 25BB of Act 58 of 1962... |
| 50. | Amendment of section 28 of Act 58 of 1962... |
| 51. | Amendment of section 29A of Act 58 of 1962... |
| 52. | Amendment of section 30C 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 42 of Act 58 of 1962... |
| 56. | Amendment of section 44 of Act 58 of 1962... |
| 57. | Amendment of section 45 of Act 58 of 1962... |
| 58. | Amendment of section 47 of Act 58 of 1962... |
| 59. | Amendment of section 50D of Act 58 of 1962... |
| 60. | Amendment of section 64D of Act 58 of 1962... |
| 61. | Amendment of section 64EB of Act 58 of 1962... |
| 62. | Amendment of section 64F of Act 58 of 1962... |
| 63. | Repeal of section 64J of Act 58 of 1962 |
| 64. | Amendment of paragraph 12 of First Schedule to Act 58 of 1962... |
| 65. | Amendment of paragraph 6 of Second Schedule to Act 58 of 1962.... |
| 66. | Amendment of paragraph 6A of Second Schedule to Act 58 of 1962... |
| 67. | Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 68. | Amendment of paragraph 1 of Sixth Schedule to Act 58 of 1962... |
| 69. | Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962.. |
| 70. | Amendment of paragraph 11 of Seventh Schedule to Act 58 of 1962... |
| 71. | Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962... |
| 72. | Insertion of paragraph 12E in Seventh Schedule to Act 58 of 1962 |
| 73. | Amendment of paragraph 1 of Eighth Schedule to Act 58 of 1962... |
| 74. | Amendment of paragraph 2 of Eighth Schedule to Act 58 of 1962... |
| 75. | Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962... |
| 76. | Amendment of paragraph 10 of Eighth Schedule to Act 58 of 1962... |
| 77. | Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962... |
| 78. | Amendment of paragraph 35 of Eighth Schedule to Act 58 of 1962... |
| 79. | Amendment of paragraph 39 of Eighth Schedule to Act 58 of 1962... |
| 80. | Amendment of paragraph 43A of Eighth Schedule to Act 58 of 1962... |
| 81. | Amendment of paragraph 45 of Eighth Schedule to Act 58 of 1962... |
| 82. | Amendment of paragraph 55 of Eighth Schedule to Act 58 of 1962... |
| 83. | Amendment of paragraph 57 of Eighth Schedule to Act 58 of 1962... |
| 84. | Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962... |
| 85. | Repeal of paragraph 67 of Eighth Schedule to Act 58 of 1962 |
| 86. | Substitution of paragraph 72 of Eighth Schedule to Act 58 of 1962... |
| 87. | Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962... |
| 88. | Continuation of certain amendments of Schedules to Act 91 of 1964 |
| 89. | Amendment of section 1 of Act 89 of 1991... |
| 90. | Amendment of section 2 of Act 89 of 1991... |
| 91. | Amendment of section 22 of Act 89 of 1991... |
| 92. | Special exemption in respect of goods or services supplied by International Telecommunication Union |
| 93. | Amendment of section 8 of Act 15 of 2007 |
| 94. | Amendment of section 9 of Act 15 of 2007 |
| 95. | Amendment of section 6 of Act 28 of 2008... |
| 96. | Amendment of section 6A of Act 28 of 2008... |
| 97. | Substitution of section 8 of Act 28 of 2008 |
| 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 1 of Act 26 of 2013... |
| 102. | Substitution of section 12 of Act 26 of 2013 |
| 103. | Amendment of section 3 of Act 25 of 2015 |
| 104. | Amendment of section 13 of Act 25 of 2015 |
| 105. | Amendment of section 16 of Act 25 of 2015 |
| 106. | Amendment of section 18 of Act 25 of 2015 |
| 107. | Amendment of section 52 of Act 25 of 2015 |
| 108. | Amendment of section 53 of Act 25 of 2015 |
| 109. | Repeal of section 78 of Act 25 of 2015 |
| 110. | Amendment of section 1 of Act 2 of 2016... |
| 111. | Amendment of section 3 of Act 2 of 2016... |
| 112. | Amendment of section 49 of Act 15 of 2016 |
| 113. | Amendment of section 50 of Act 15 of 2016 |
| 114. | Amendment of section 46 of Act 17 of 2017 |
| 115. | Amendment of section 105 of Act 17 of 2017 |
| 116. | Short title |
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