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Taxation Laws Amendment Act, No. 23 of 2020

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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