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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation
Laws Amendment Act, No. 20 of 2021
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except for the following languages used for titles, text- and engrossment text: s69 to s73 (Tsonga/Tsonga/Tsonga
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except for the following languages used for titles, text- and engrossment text: s69 to s73 (Tsonga/Tsonga/Tsonga
Long title
To amend the Transfer Duty Act, 1949, so as to amend a provision; 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 definitions; to amend certain provisions; to make new provision; to amend certain Schedules; and to replace a Schedule; 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, and to amend a Schedule; 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, 2013, so as to amend certain effective dates; to amend the Carbon Tax Act, 2019, so as to amend certain provisions; and to amend a Schedule; to amend the Taxation Laws Amendment Act, 2019, so as to amend a certain effective date; to amend the Disaster Management Tax Relief Act, 2020, so as to amend the long title; to amend the Preamble; and to amend certain provisions; to amend the Taxation Laws Amendment Act, 2020, so as to amend certain provisions; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 9 of Act 40 of 1949... |
| 2. | Amendment of section 5 of Act 45 of 1955... |
| 3. | Amendment of section 13 of Act 45 of 1955... |
| 4. | Amendment of section 1 of Act 58 of 1962... |
| 5. | Amendment of section 7C of Act 58 of 1962... |
| 6. | Amendment of section 8 of Act 58 of 1962... |
| 7. | Amendment of section 8E of Act 58 of 1962... |
| 8. | Amendment of section 8F of Act 58 of 1962... |
| 9. | Amendment of section 8FA of Act 58 of 1962... |
| 10. | Amendment of section 9D of Act 58 of 1962... |
| 11. | Amendment of section 9H of Act 58 of 1962... |
| 12. | Amendment of section 12DA of Act 58 of 1962... |
| 13. | Amendment of section 12F of Act 58 of 1962... |
| 14. | Amendment of section 12H of Act 58 of 1962... |
| 15. | Amendment of section 12I of Act 58 of 1962... |
| 16. | Amendment of section 13quat of Act 58 of 1962... |
| 17. | Amendment of section 19 of Act 58 of 1962... |
| 18. | Amendment of section 20 of Act 58 of 1962... |
| 19. | Amendment of section 23M of Act 58 of 1962... |
| 20. | Amendment of section 25 of Act 58 of 1962... |
| 21. | Amendment of section 28 of Act 58 of 1962... |
| 22. | Amendment of section 29A of Act 58 of 1962... |
| 23. | Substitution of section 40CA of Act 58 of 1962 |
| 24. | Amendment of section 41 of Act 58 of 1962... |
| 25. | Amendment of section 42 of Act 58 of 1962... |
| 26. | Amendment of section 45 of Act 58 of 1962... |
| 27. | Amendment of section 46 of Act 58 of 1962... |
| 28. | Amendment of section 46A of Act 58 of 1962... |
| 29. | Amendment of section 47 of Act 58 of 1962... |
| 30. | Amendment of section 49E of Act 58 of 1962... |
| 31. | Amendment of section 50A of Act 58 of 1962... |
| 32. | Insertion of section 57B in Act 58 of 1962 |
| 33. | Amendment of section 64G of Act 58 of 1962... |
| 34. | Amendment of section 64H of Act 58 of 1962... |
| 35. | Amendment of paragraph 6A of Second Schedule to Act 58 of 1962... |
| 36. | Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962... |
| 37. | Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 38. | Amendment of paragraph 5 of Fourth Schedule to Act 58 of 1962... |
| 39. | Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962... |
| 40. | Amendment of paragraph 5 of Seventh Schedule to Act 58 of 1962... |
| 41. | Amendment of paragraph 6 of Seventh Schedule to Act 58 of 1962... |
| 42. | Amendment of paragraph 10 of Seventh Schedule to Act 58 of 1962... |
| 43. | Amendment of paragraph 12D of Seventh Schedule to Act 58 of 1962... |
| 44. | Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962... |
| 45. | Amendment of paragraph 48 of Eighth Schedule to Act 58 of 1962 |
| 46. | Amendment of paragraph 49 of Eighth Schedule to Act 58 of 1962...| |
| 47. | Substitution of Eleventh Schedule to Act 58 of 1962... |
| 48. | Continuation of certain amendments of Schedules to Act 91 of 1964 and Act 89 of 1991 |
| 49. | Amendment of section 2 of Act 89 of 1991... |
| 50. | Amendment of section 9 of Act 89 of 1991... |
| 51. | Amendment of section 10 of Act 89 of 1991... |
| 52. | Amendment of section 11 of Act 89 of 1991... |
| 53. | Amendment of section 16 of Act 89 of 1991... |
| 54. | Insertion of section 18D in Act 89 of 1991 |
| 55. | Amendment of Schedule 2 to Act 89 of 1991... |
| 56. | Amendment of section 1 of Act 25 of 2007... |
| 57. | Amendment of section 8 of Act 25 of 2007... |
| 58. | Amendment of section 1 of Act 26 of 2013... |
| 59. | Amendment of section 6 of Act 26 of 2013... |
| 60. | Amendment of section 13 of Act 31 of 2013... |
| 61. | Amendment of section 15 of Act 31 of 2013... |
| 62. | Amendment of section 62 of Act 31 of 2013... |
| 63. | Amendment of section 6 of Act 15 of 2019... |
| 64. | Amendment of section 12 of Act 15 of 2019 |
| 65. | Amendment of Schedule 2 to Act 15 of 2019... |
| 66. | Amendment of section 37 of Act 34 of 2019... |
| 67. | Amendment of long title of Act 13 of 2020 |
| 68. | Amendment of Preamble to Act 13 of 2020 |
| 69. | Amendment of section 2 of Act 13 of 2020 |
| 70. | Amendment of section 3 of Act 13 of 2020 |
| 71. | Amendment of section 4 of Act 13 of 2020 |
| 72. | Amendment of section 5 of Act 13 of 2020 |
| 73. | Amendment of section 6 of Act 13 of 2020 |
| 74. | Amendment of section 8 of Act 13 of 2020 |
| 75. | Amendment of section 11 of Act 13 of 2020 |
| 76. | Amendment of section 77 of Act 23 of 2020 |
| 77. | Short title |
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