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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation
Laws Amendment Act, No. 23 of 2020
NOTE: Published in English with alternative text in Afrikaans
NOTE: Published in English with alternative text in Afrikaans
Long title
To amend the Estate Duty Act, 1955, so as to amend certain provisions; to amend the Income Tax Act, 1962, so as to amend certain provisions; to make new provisions; to repeal certain provisions; to amend the Customs and Excise Act, 1964, so as to make provision for continuations; so as to amend certain provisions; to make new provision so as to provide for an export tax on scrap metal; to amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to make new 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, 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, 2017, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2018, so as to amend certain provisions; to amend the Carbon Tax Act, 2019, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2019, so as to amend certain provisions; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act 45 of 1955... |
| 2. | Amendment of section 1 of Act 58 of 1962... |
| 3. | Amendment of section 7C of Act 58 of 1962... |
| 4. | Amendment of section 8 of Act 58 of 1962... |
| 5. | Amendment of section 9 of Act 58 of 1962... |
| 6. | Amendment of section 9D of Act 58 of 1962... |
| 7. | Amendment of section 9H of Act 58 of 1962... |
| 8. | Amendment of section 9J of Act 58 of 1962... |
| 9. | Insertion of section 9K in Act 58 of 1962 |
| 10. | Amendment of section 10 of Act 58 of 1962... |
| 11. | Amendment of section 10B of Act 58 of 1962... |
| 12. | Amendment of section 10C of Act 58 of 1962... |
| 13. | Amendment of section 11 of Act 58 of 1962... |
| 14. | Amendment of section 12C of Act 58 of 1962... |
| 15. | Amendment of section 12DA of Act 58 of 1962... |
| 16. | Amendment of section 12F of Act 58 of 1962... |
| 17. | Amendment of section 12J of Act 58 of 1962... |
| 18. | Amendment of section 12R of Act 58 of 1962... |
| 19. | Amendment of section 12S of Act 58 of 1962... |
| 20. | Amendment of section 13quat of Act 58 of 1962... |
| 21. | Amendment of section 13sept of Act 58 of 1962... |
| 22. | Amendment of section 18A of Act 58 of 1962... |
| 23. | Amendment of section 20A of Act 58 of 1962... |
| 24. | Amendment of section 23 of Act 58 of 1962... |
| 25. | Amendment of section 23A of Act 58 of 1962... |
| 26. | Amendment of section 23L of Act 58 of 1962... |
| 27. | Amendment of section 24JB of Act 58 of 1962... |
| 28. | Amendment of section 25B of Act 58 of 1962... |
| 29. | Amendment of section 25BB of Act 58 of 1962... |
| 30. | Amendment of section 29A of Act 58 of 1962... |
| 31. | Amendment of section 31 of Act 58 of 1962... |
| 32. | Substitution of section 40CA of Act 58 of 1962... |
| 33. | Amendment of section 45 of Act 58 of 1962... |
| 34. | Amendment of section 46 of Act 58 of 1962... |
| 35. | Amendment of section 64 of Act 58 of 1962... |
| 36. | Amendment of section 64D of Act 58 of 1962... |
| 37. | Amendment of section 64EB of Act 58 of 1962... |
| 38. | Amendment of paragraph 1 of Second Schedule to Act 58 of 1962,... |
| 39. | Insertion of paragraph 3B in Second Schedule to Act 58 of 1962 |
| 40. | Amendment of paragraph 5 of Second Schedule to Act 58 of 1962... |
| 41. | Amendment of paragraph 6 of Second Schedule to Act 58 of 1962... |
| 42. | Amendment of paragraph 6A of Second Schedule to Act 58 of 1962... |
| 43. | Amendment of paragraph 5 of Seventh Schedule to Act 58 of 1962... |
| 44. | Amendment of paragraph 11 of Seventh Schedule to Act 58 of 1962... |
| 45. | Amendment of paragraph 2 of Eighth Schedule to Act 58 of 1962... |
| 46. | Amendment of paragraph 12 of Eighth Schedule to Act 58 of 1962... |
| 47. | Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962... |
| 48. | Amendment of paragraph 20A of Eighth Schedule to Act 58 of 1962... |
| 49. | Substitution of paragraph 34 of Eighth Schedule to Act 58 of 1962... |
| 50. | Amendment of paragraph 42 of Eighth Schedule to Act 58 of 1962... |
| 51. | Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962... |
| 52. | Amendment of paragraph 80 of Eighth Schedule to Act 58 of 1962... |
| 53. | Amendment of paragraph 4 of Part I of Ninth Schedule to Act 58 of 1962... |
| 54. | Amendment of paragraph 3 of Part II of Ninth Schedule to Act 58 of 1962... |
| 55. | Amendment of paragraph 7 of Tenth Schedule to Act 58 of 1962... |
| 56. | Substitution of Eleventh Schedule to Act 58 of 1962... |
| 57. | Continuation of certain amendments of Schedules to Act 91 of 1964 |
| 58. | Amendment of section 48 of Act 91 of 1964... |
| 59. | Amendment of section 76 of Act 91 of 1964... |
| 60. | Amendment of Schedule 1 to Act 91 of 1964... |
| 61. | Amendment of section 1 of Act 89 of 1991... |
| 62. | Amendment of section 8 of Act 89 of 1991... |
| 63. | Amendment of section 10 of Act 89 of 1991... |
| 64. | Amendment of section 11 of Act 89 of 1991... |
| 65. | Amendment of section 15 of Act 89 of 1991... |
| 66. | Amendment of section 22 of Act 89 of 1991... |
| 67. | Amendment of section 1 of Act 25 of 2007... |
| 68. | Amendment of section 8 of Act 25 of 2007... |
| 69. | Substitution of section 10 of Act 25 of 2007 |
| 70. | Amendment of section 9 of Act 26 of 2013... |
| 71. | Amendment of section 13 of Act 31 of 2013... |
| 72. | Amendment of section 15 of Act 31 of 2013... |
| 73. | Amendment of section 62 of Act 31 of 2013... |
| 74. | Amendment of section 3 of Act 25 of 2015 |
| 75. | Amendment of section 1 of Act 2 of 2016... |
| 76. | Amendment of section 39 of Act 17 of 2017 |
| 77. | Amendment of section 6 of Act 15 of 2019... |
| 78. | Amendment of section 37 of Act 34 of 2019 |
| 79. | Amendment of section 51 of Act 34 of 2019 |
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