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Taxation
Laws Amendment Act, No. 20 of 2022
NOTE: Assented to and published in English, with alternative copy in Afrikaans
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] |
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