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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Taxation Laws Amendment Act, No. 17 of 2023
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s6(a) iro Amendments to Act 1962_058_009(k)(i)(bb) and (ii) in English, and iro s54, s55 and s56 (NSotho/NSotho/NSotho)
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s6(a) iro Amendments to Act 1962_058_009(k)(i)(bb) and (ii) in English, and iro s54, s55 and s56 (NSotho/NSotho/NSotho)
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; to amend the Customs and Excise Act, 1964, so as to make provision for continuations; to amend certain Schedules; to amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to amend certain Schedules; and to make provision for continuations; to amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend certain provisions; to amend the Taxation Laws Amendment Act, 2011, so as to amend certain effective dates; to amend the Taxation Laws Second Amendment Act, 2011, so as to amend certain effective dates; to amend the Taxation Laws Amendment Act, 2012, so as to amend certain effective dates; to amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates; to amend the Taxation Laws Amendment Act, 2014, so as to amend certain effective dates; to amend the Taxation Laws Amendment Act, 2016, 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, 2022, 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. | Insertion of section 6C in 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 8EA of Act 58 of 1962... |
| 6. | Amendment of section 9 of Act 58 of 1962... |
| 7. | Amendment of section 9D of Act 58 of 1962... |
| 8. | Amendment of section 9H of Act 58 of 1962... |
| 9. | Amendment of section 10 of Act 58 of 1962... |
| 10. | Amendment of section 10B of Act 58 of 1962... |
| 11. | Amendment of section 11 of Act 58 of 1962... |
| 12. | Amendment of section 11D of Act 58 of 1962... |
| 13. | Amendment of section 11F of Act 58 of 1962... |
| 14. | Insertion of section 11G in Act 58 of 1962 |
| 15. | Amendment of section 12B of Act 58 of 1962... |
| 16. | Insertion of section 12BA in Act 58 of 1962 |
| 17. | Amendment of section 12E of Act 58 of 1962... |
| 18. | Amendment of section 12N of Act 58 of 1962... |
| 19. | Amendment of section 12P of Act 58 of 1962... |
| 20. | Amendment of section 12T of Act 58 of 1962... |
| 21. | Amendment of section 13quat of Act 58 of 1962... |
| 22. | Amendment of section 15 of Act 58 of 1962... |
| 23. | Amendment of section 19 of Act 58 of 1962... |
| 24. | Amendment of section 23A of Act 58 of 1962... |
| 25. | Amendment of section 23G of Act 58 of 1962... |
| 26. | Amendment of section 23M of Act 58 of 1962... |
| 27. | Amendment of section 24I of Act 58 of 1962... |
| 28. | Amendment of section 25 of Act 58 of 1962... |
| 29. | Amendment of section 25B of Act 58 of 1962... |
| 30. | Insertion of section 25E in Act 58 of 1962 |
| 31. | Amendment of section 28 of Act 58 of 1962... |
| 32. | Amendment of section 29A of Act 58 of 1962... |
| 33. | Amendment of section 35A of Act 58 of 1962... |
| 34. | Amendment of section 36 of Act 58 of 1962... |
| 35. | Amendment of section 40CA of Act 58 of 1962... |
| 36. | Amendment of section 42 of Act 58 of 1962... |
| 37. | Amendment of section 46 of Act 58 of 1962... |
| 38. | Amendment of section 49D of Act 58 of 1962... |
| 39. | Amendment of section 50D of Act 58 of 1962... |
| 40. | Amendment of paragraph 6A of Second Schedule to Act 58 of 1962... |
| 41. | Amendment of paragraph 12A of Eighth Schedule to Act 58 of 1962... |
| 42. | Amendment of paragraph 64B of Eighth Schedule to Act 58 of 1962... |
| 43. | Amendment of paragraph 66 of Eighth Schedule to Act 58 of 1962... |
| 44. | Continuation of certain amendments of Schedules to Act 91 of 1964 and Act 89 of 1991 |
| 45. | Amendment of Schedule No. 6 to Act 91 of 1964 |
| 46. | Amendment of section 1 of Act 89 of 1991... |
| 47. | Amendment of section 2 of Act 89 of 1991... |
| 48. | Amendment of section 8 of Act 89 of 1991... |
| 49. | Amendment of section 10 of Act 89 of 1991... |
| 50. | Amendment of section 18D of Act 89 of 1991... |
| 51. | Amendment of section 21 of Act 89 of 1991... |
| 52. | Amendment of section 54 of Act 89 of 1991... |
| 53. | Amendment of Schedule 1 to Act 89 of 1991... |
| 54. | Amendment of section 3 of Act 28 of 2008... |
| 55. | Amendment of section 4 of Act 28 of 2008 |
| 56. | Amendment of section 5 of Act 28 of 2008... |
| 57. | Amendment of section 32 of Act 24 of 2011... |
| 58. | Amendment of section 1 of Act 25 of 2011... |
| 59. | Amendment of section 5 of Act 21 of 2012 |
| 60. | Amendment of section 13 of Act 31 of 2013... |
| 61. | Amendment of section 15 of Act 31 of 2013... |
| 62. | Amendment of section 29 of Act 31 of 2013 |
| 63. | Amendment of section 62 of Act 31 of 2013... |
| 64. | Amendment of section 18 of Act 43 of 2014 |
| 65. | Amendment of section 27 of Act 15 of 2016 |
| 66. | Amendment of section 12 of Act 15 of 2019... |
| 67. | Amendment of Schedule 1 to Act 15 of 2019... |
| 68. | Amendment of section 13 of Act 20 of 2022 |
| 69. | Short title |
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