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NATIONAL LEGISLATION OVERVIEWS
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Taxation Laws Amendment Act, No. 5 of 2026
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 insert new provisions; to repeal a provision; to amend certain Schedules;

- amend the Customs and Excise Act, 1964, to amend certain Schedules;

- to make provision for continuation of changes to Schedules to the Customs and Excise Act, 1964;

- amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to amend a Schedule; and to make provision for continuations;

- amend the Securities Transfer Tax Act, 2007, so as to add an exemption;

- amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates;

- amend the Carbon Tax Act, 2019, so as to amend certain provisions; and to amend certain Schedules;

- amend the Taxation Laws Amendment Act, 2024, so as to amend a certain provision;

- amend the Global Minimum Tax Act, 2024, so as to amend a definition; so as to amend a certain provision; and

- to make provision for continuation of a notice issued under the Global Minimum Tax Act, 2024; and to provide for matters connected therewith.


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