This contains UNCERTIFIED COPY for information/reference. For authentic copy, please refer to certified copy only.  In case of any mistake, please bring it to our notice.


LegalB's Resources
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS | TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TRANSGRESSION ANALYSIS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |
 
South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Taxation Laws Amendment Act, No. 20 of 2022
NOTE: Assented to and published in English, with alternative copy in Afrikaans

Long title


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 certain Schedules; to amend the ValueAdded Tax Act, 1991, so as to amend certain provisions; and to make provision for continuations; to amend the Taxation Laws Amendment Act, 2011, 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; to amend the Taxation Laws Amendment Act, 2019, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2021, 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 7B of Act 58 of 1962...
3. Amendment of section 7C of Act 58 of 1962...
4. Amendment of section 9D of Act 58 of 1962...
5. Amendment of section 10 of Act 58 of 1962...
6. Amendment of section 10B of Act 58 of 1962...
7. Amendment of section 10C of Act 58 of 1962...
8. Amendment of section 11 of Act 58 of 1962...
9. Amendment of section 12L of Act 58 of 1962...
10. Amendment of section 19 of Act 58 of 1962...
11. Amendment of section 23 of Act 58 of 1962...
12. Amendment of section 23M of Act 58 of 1962...
13. Amendment of section 24 of Act 58 of 1962...
14. Amendment of section 28 of Act 58 of 1962...
15. Amendment of section 29A of Act 58 of 1962...
16. Amendment of section 45 of Act 58 of 1962...
17. Amendment of section 64FA of Act 58 of 1962...
18. Amendment of section 64K of Act 58 of 1962...
19. Amendment of paragraph 4 of Second Schedule to Act 58 of 1962...
20. Amendment of paragraph 11 of Fourth Schedule to Act 58 of 1962...
21. Amendment of paragraph 3 of Seventh Schedule to Act 58 of 1962...
22. Amendment of paragraph 5 of Eighth Schedule to Act 58 of 1962...
23. Amendment of Eleventh Schedule to Act 58 of 1962...
24. Amendment of section 48 of Act 91 of 1964...
25. Amendment of Schedules 1 and 6 to Act 91 of 1964...
26. Continuation of certain amendments of Schedules to Act 91 of 1964 and Act 89 of 1991
27. Amendment of section 1 of Act 89 of 1991...
28. Amendment of section 9 of Act 89 of 1991...
29. Amendment of section 16 of Act 89 of 1991...
30. Amendment of section 18D in Act 89 of 1991...
31. Amendment of section 20 of Act 89 of 1991,
32. Amendment of section 23 of Act 89 of 1991...
33. Amendment of section 52 of Act 89 of 1991...
34. Amendment of section 1 of Act 25 of 2011...
35. Amendment of section 13 of Act 31 of 2013...
36. Amendment of section 15 of Act 31 of 2013...
37. Amendment of section 62 of Act 31 of 2013...
38. Amendment of section 5 of Act 15 of 2019...
39. Amendment of section 6 of Act 15 of 2019...
40. Amendment of section 50 of Act 34 of 2019
41. Amendment of section 4 of Act 20 of 2021
42. Amendment of section 18 of Act 20 of 2021
43. Short title
Sch. I. SCHEDULE I.  [s25]
.
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
Access Official Gazette PDF  Request Information Text Access
As unamended Act 2022_020_000_20230105 EXT.LINK  REQ.INFO LINK
As amended by Act 2023_017_000_20231222 . N/AREQ.INFOLINK
As amended by ... N/A REQ.INFO LINK

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.


 
Copyright Rita V Felgate 2024