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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Disaster Management Tax Relief Act, No. 13 of 2020

Long title


To amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions to provide for tax relief in respect of the COVID-19 pandemic; to make new provision for the tax treatment of certain organisations for disaster relief in respect of the COVID-19 pandemic and of donations to such organisations; to provide for the temporary exemption from liability to pay skills development levies under the Skills Development Levy Act, 1999; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PREAMBLE
1. Definitions and interpretation
2. Amendment of section 1 of Act 26 of 2013...
3. Amendment of section 4 of Act 26 of 2013...
4. Amendment of section 6 of Act 26 of 2013...
5. Amendment of section 7 of Act 26 of 2013...
6. Amendment of section 10 of Act 26 of 2013...
7. COVID-19 disaster relief organisation deemed to be public benefit organisation
8. Deduction in respect of donation to COVID-19 disaster relief organisation and increase in annual donations limit for donations to Solidarity Fund
9. Amounts received or accrued from COVID-19 disaster relief organisation not included in renumeration
10. Temporary exemption from skills development levy
11. Application of sections
12. Short title
.
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