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3,244+ matches

legal-2026.07.26-907

Provision text match · South Africa · en

Companies Act

Act 71 of 2008

unknown Act or statute Section 225 — This Act is called the Companies Act, 2008, and comes into operation on a date

This Act is called the Companies Act, 2008, and comes into operation on a date

Act. 45 344 SCHEDULE 1 Provisions concerning non-proﬁt companies Objects and policies 1. (1) The Memorandum of Incorporation of a non-proﬁt company must— (a) set out at least one object of the company, and each such object must be either— (i) a public beneﬁt object; or (ii) an object relating to one or more cultural or social activities, or communal or group

Topics: IP administration, access to information, accountability provisions, adjudication hearings

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Provision text match · South Africa · en

Rationalisation of Corporate Laws Act

Act 45 of 1996

unknown Act or statute Section 4 — CISKEI

CISKEI

nt Act, 1981 Companies Amendment Act, 1982 Closed Corporations Act, 1986 Companies Amendment Act, 1986 Companies Second Amendment Act, 1986 Company Law Amendment Act, 1991 Business Names Act, 1960 Companies Act, 1973 Registration and Incorporation of Compa nies in the Republic of Venda Act, 1981 Companies Amendment Act, 1984 Close Corporations Act, 1988 Comp

Topics: annual duty, business names, company law, corporate law

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 75 of 2002

unknown Act or statute Section 33 — Section 38 of the Income Tax Act, 1962, is hereby amended by the substitution in

Section 38 of the Income Tax Act, 1962, is hereby amended by the substitution in

the following paragraph: ‘‘(i) any [unit] portfolio of a collective investment scheme referred to in paragraph (e)(i) of the deﬁnition of ‘company’ in section one.’’. Substitution for Part III of Chapter 2 of Act 58 of 1962, as inserted by section 44 of Act 60 of 2001 25 30 35 40 34. (1) The following Part is hereby substituted for Part III of Chapter II of

Topics: VAT, admissibility of evidence, agricultural co-operatives, allowances

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 34 of 2019

unknown Act or statute Section 30 — No. 42951

No. 42951

c) by the substitution in subsection (2) for the words preceding paragraph (a) of the following words: ‘‘Subject to subsection (3), where a company holds shares in another company and disposes of any of those shares [in another company] in terms of a transaction that is not a deferral transaction and that company held a qualifying interest in that other comp

Topics: VAT, VAT exemptions/zero-rating, VAT registration, VAT treatment

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 31 of 2005

unknown Act or statute Section 34 — Section 24M of the Income Tax Act, 1962, is hereby amended by the substitution

Section 24M of the Income Tax Act, 1962, is hereby amended by the substitution

(1) after the deﬁnition of ‘‘asset’’ of the following deﬁnition: ‘‘‘associated group of companies’ means two or more companies in which one company (hereinafter referred to as the ‘inﬂuencing com- pany’) directly or indirectly holds shares in at least one other company (hereinafter referred to as the ‘inﬂuenced company’), to the extent that— (a) at least 20

Topics: VAT, VAT exemption, VAT exemption conditions, VAT valuation

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 20 of 1994

unknown Act or statute Section 21 — September 1993. .

September 1993. .

each 25 by SA Mohair Brokers Limited to the producers as referred to in the minutes of a meeting held by the board of directors of the said company on 24 August 1993. (2) Subsection (1) shall be deemed to have come into operation on 31 May . 1994. :. •' Exemption from stamp duty or transfer duty relating:·to tramsfer of marketable 30 securities or property o

Topics: VAT, amendment, appeals, asset transfers

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 17 of 2017

unknown Act or statute Section 12 — Section 8FA of the Income Tax Act, 1962, is hereby amended by the substitution

Section 8FA of the Income Tax Act, 1962, is hereby amended by the substitution

Act, 1962, is hereby amended by the substitution 15 for subsection (2) of the following subsection: ‘‘(2) Any amount that is incurred by a company in respect of interest on or after the date that the instrument becomes a hybrid debt instrument is— (a) deemed to be a dividend in specie in respect of a share that is declared and paid by that company to the pe

Topics: SETA levy, VAT, VAT supply timing, VAT value determination

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Provision text match · South Africa · en

Companies Amendment Act

Act 3 of 2011

unknown Act or statute Section 127 — Short title and commencement

Short title and commencement

her documents and books used in "'accounting records' means information in written or electronic form concerning the financial affairs of a company as required in terms of this Act, including but not limited to, purchase and sales records, general and the subsidiary preparation of financial statements; 'acquiring party', when used in respect of a transaction

Topics: accountability requirements, administrative fines, advertising, affected transactions

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Provision text match · South Africa · en

Onderstepoort Biological Products Incorporation Act

Act 19 of 1999

unknown Act or statute Section 1 — In this Act, unless the context otherwise indicates—

In this Act, unless the context otherwise indicates—

nless the context otherwise indicates— (i) (ii) (iii) (iv) (v) “Companies Act” means the Companies Act, 1973 (Act No. 61 of 1973); (iii) 5 “company” means the public company referred to in section 2; (ii) “Director-General.’ means the Director-General of the Department of Agriculture in the National Government; (i) “Minister” means the Minister responsible f

Topics: asset transfer, company establishment, company incorporation, corporate governance

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Provision text match · South Africa · en

Second Revenue Laws Amendment Act.

Act 60 of 2001

unknown Act or statute Section 40 — Section 33 of the Income Tax Act, 1962, is hereby amended by the substitution for

Section 33 of the Income Tax Act, 1962, is hereby amended by the substitution for

to 30 any cornpan). which a section of the serve a specified purpose, beneficial to the public or public, if under the constitution of the company no shareholder is entitled to participate in the profits or income of the company to an extent greater than seven per cent of the nominal value of his shareholding] has been approved as a public benefit organisat

Topics: VAT, VAT administration, VAT appeals, VAT compliance

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Provision text match · South Africa · en

General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act

Act 22 of 2022

unknown Act or statute Section 55 — Section 1 of the Companies Act, 2008, is hereby amended—

Section 1 of the Companies Act, 2008, is hereby amended—

ies Act, 2008, is hereby amended— (a) by the insertion after the deﬁnition of ‘‘advertisement’’ of the following 40 deﬁnition: ‘‘ ‘affected company’ means a regulated company as set out in section 117(1)(i) and a private company that is controlled by or a subsidiary of a regulated company as a result of any circumstances contemplated in section 2(2)(a) or 3(

Topics: Commission recordkeeping, UN sanctions, accountability, accountable institution reporting

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 45 of 2003

unknown Act or statute Section 48 — Section 35 of the Income Tax Act, 1962, is hereby amended-

Section 35 of the Income Tax Act, 1962, is hereby amended-

er the provisions of (6) by the substitution in subsection (1) for the words in the definltion of 10 “domestic financial instrument holding company” preceding subparagraph (i) of paragraph (b) of the following words: “ ‘domestic financial instrument holding company’ means any company which is a resident, where more than [50 per cent] half of the market value

Topics: VAT, VAT compliance, VAT recordkeeping, VAT schedules

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Provision text match · South Africa · en

Financial Matters Amendment Act

Act 18 of 2019

unknown Act or statute Section 11 — Section 12 of the Banks Act, 1990, is hereby amended by the addition of the

Section 12 of the Banks Act, 1990, is hereby amended by the addition of the

Act, 1990, is hereby amended by the addition of the following subsection: ‘‘(4) (a) This subsection only applies to a national state-owned company as deﬁned in paragraph (a) of the deﬁnition of ‘state-owned company’ in section 1 of the Companies Act. (b) A state-owned company may only with the approval of the Minister, granted with the concurrence of the Mi

Topics: actuarial advice, amendment, bank authorisation, benefits

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Provision text match · South Africa · en

Airports Company Amendment

Act 17 of 2020

unknown Act or statute Section 6 — No. 44225

No. 44225

6 No. 44225 GOVERNMENT GAZETTE, 4 MARch 2021 Act No. 17 of 2020 Airports company Amendment Act, 2020 6 (f) by the substitution in subsection (2A)(a) for subparagraphs (i) and (ii) of the following subparagraphs: ‘‘(i) (ii) the holding company, as [described in section 1(4) of the Companies Act, 1973 (Act No. 61 of 1973), of the Company] deﬁned in section 1 o

Topics: administrative support, air navigation infrastructure, airport charges, airport infrastructure

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Provision text match · South Africa · en

South African Postbank Limited Amendment Act

Act 10 of 2023

unknown Act or statute Section 3 — Section 3 of the principal Act is hereby amended—

Section 3 of the principal Act is hereby amended—

f the following subsection: ‘‘(1) The Minister must take the necessary action for the formation and incorporation of a [public] state-owned company [with a share capital and for a certiﬁcate to commence business to be issued to the Company] and a bank controlling company in terms of the Companies Act.’’; (b) by the substitution for subsection (2) of the foll

Topics: Postbank, access to financial records, accountability, acting appointments

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Provision text match · South Africa · en

Insurance Act

Act 18 of 2017

unknown Act or statute Section 24 — No. 41388

No. 41388

(a) The Companies Act applies to any insurer (other than a branch of a foreign reinsurer, Lloyd’s underwriter or Lloyd’s) or a controlling company that is not a public company, to the extent that the Companies Act— can apply to it; and applies to a public company. (i) (ii) (b) Paragraph (a) must not be interpreted as requiring an insurer or a controlling co

Topics: Lloyd's, Lloyd's representative office, Lloyd's underwriters, Lloyd's underwriting

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Provision text match · South Africa · en

Companies Amendment Act

Act 37 of 1999

unknown Act or statute Section 268G — A secretary ‘s duties include, but are not restricted t~

A secretary ‘s duties include, but are not restricted t~

268G. A secretary ‘s duties include, but are not restricted t~ (a) providing the directors of the company collectively and individually 1 (b) (c) (d) ( e) with guidance as to their duties, responsibilities and powers; makng the directors aware of all law and legislation relevant to or affecting the company and reporting at any meetings of the sharehold- ers

Topics: act arrangement, amendments, annual financial statements, appointment

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Provision text match · South Africa · en

Taxation Laws Amendment Act

Act 3 of 2008

unknown Act or statute Section 24 — Section 38 of the Income Tax Act, 1962, is hereby amended by the substitution in

Section 38 of the Income Tax Act, 1962, is hereby amended by the substitution in

tution in subsection (1) for the words preceding paragraph (i) of the proviso to the definition of "foreign financial instrument holding 20 company" of the following words: ": Provided that in determining whether more than the prescribed proportion of the assets of the company and all influenced companies consist of financial instruments[,]—"; (b) by the sub

Topics: PAYE / employee tax withholding, VAT, VAT definitions, allowances

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Provision text match · South Africa · en

Financial Services Laws General Amendment Act

Act 45 of 2013

unknown Act or statute Section 231 — The following section is hereby substituted for section 81 of the principal Act:

The following section is hereby substituted for section 81 of the principal Act:

panies] Memorandum of Incorporation by Companies and Intellectual Property Commission 20 81. (1) If a collective investment scheme is not a company incorporated in terms of the Companies Act, [1973 (Act No. 61 of 1973),] and is converted into a collective investment scheme in the format of a company, it must be incorporated as a company in terms of the Compa

Topics: Registrar approval, Registrar powers, accountability, accounting authority

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Provision text match · South Africa · en

Airports Company Amendment Act

Act 2 of 1998

unknown Act or statute Section 5 — Section 5 of the principal Act is hereby amended—

Section 5 of the principal Act is hereby amended—

5. Section 5 of the principal Act is hereby amended— (a) by the substitution for subsection (1) of the following subsection: “(1 ) The company shall have the powers of a company as contem- 5 plated in section 34 of the Companies Act, 1973 (Act No. 61 of 1973), unless expressly excluded or qualified by this Act.”; (b) by the substitution in paragraph (a) of s

Topics: accounting separation, aerodrome operations, affiliate activities, airport acquisition

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