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52,064+ matches

legal-2026.07.26-907

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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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

Rationalisation of Corporate Laws Act

Act 45 of 1996

unknown Act or statute Section 4 — CISKEI

CISKEI

4. CISKEI Act No. 27 of 1960 Act No. 61 of 1973 Act No.4 of 1982 Act No. 6 of 1986 Decree No. 30 of 1993 Business Names Act, 1960 Companies Act, 1973 Companies Amendment Act, 1983 Close Corporations Decree, 1991 Business Names Act, 1960 Companies Act, 1973 Companies Amendment Act, 1979 Companies Amendment Act, 1980 Companies Amendment Act, 1981 Companies Ame

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

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Provision text match · South Africa · en

Air Traffic and Navigation Services Company Amendment

Act 18 of 2020

unknown Act or statute Section 2 — Section 2 of the principal Act is hereby amended—

Section 2 of the principal Act is hereby amended—

2. Section 2 of the principal Act is hereby amended— (a) by the substitution for the heading of the following heading: ‘‘Establishment and classiﬁcation of [public] company’’; (b) by the substitution for subsection (1) of the following subsection: ‘‘(1) On a date to be ﬁxed by the Minister by notice in the Gazette there shall be established a [public] compan

Topics: administrative amendment, air traffic services, appeal hearings, appeals

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Provision text match · South Africa · en

Companies Act

Act 71 of 2008

unknown Act or statute Section 1 — Section 1 of the Close Corporations Act is

Section 1 of the Close Corporations Act is

1. Section 1 of the Close Corporations Act is hereby amended by— (a) the insertion before the deﬁnition of ‘‘Companies Act’’ of the following deﬁni- tion: ‘‘ ‘Commission’ means the Companies and Intellectual Property Commission, established by section 185 of the Compa- nies Act;’’; (b) the substitution for the deﬁnition of ‘‘Com- panies Act’’ of the followin

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

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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

ort title and commencement PaM 1 5 10 15 General Provisions, Interpretation and Amendments affecting Chapter 1 20 Amendment of section 1 of Act 71 of 2008 1. (I) Section I of the Companies Act. 2008 (hereinafter referred to as the principal Act), is hereby amended- ( a) by the insertion before the definition of "advertisement" of the following definitions: l

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

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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

34. Section 24M of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (1) for paragraph (a) of the following paragraph: 5 ‘‘(a) cannot be quantiﬁed in that year must for purposes of this Act be deemed not to have [been] accrued to that person in that year; and’’. Substitution of section 25D of Act 58 of 1962, as inserted by section

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

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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

24. Section 38 of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (A)(b) for item (i) of the following item: "(i) any benefit fund, pension fund, pension preservation fund, provident fund, 10 provident preservation fund or retirement annuity fund or any trust or institution which in the opinion of the Commissioner is of a public

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

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Provision text match · South Africa · en

Revenue Laws Amendment Act

Act 60 of 2008

unknown Act or statute Section 40C — For purposes of this Act, where a company issues shares (or an

For purposes of this Act, where a company issues shares (or an

40C. For purposes of this Act, where a company issues shares (or an option or other right for the issue of shares) to a person for no consideration, the expenditure actually incurred by the person to acquire the shares, option or right is deemed to be nil.’’. (2) Subsection (1) comes into operation on the date on which Part VIII of Chapter II of the Income T

Topics: SETA reporting, VAT exemption, VAT registration, amalgamations

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Provision text match · South Africa · en

Airports Company Amendment Act

Act 14 of 2001

unknown Act or statute Section 2 — This Act is called the Airports Company Amendment Act, 2001, and comes into

This Act is called the Airports Company Amendment Act, 2001, and comes into

2. This Act is called the Airports Company Amendment Act, 2001, and comes into operation on a date fixed by the President by proclamation in the Gazette.

Topics: amendment, approval condition

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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—

1. In this Act, unless 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 Minis

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

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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 34 of 2019

unknown Act or statute Section 36 — No. 42951

No. 42951

36 No. 42951 GOVERNMENT GAZETTE, 15 JANUARY 2020 Act No. 34 of 2019 Taxation Laws Amendment Act, 2019 (b) by the substitution for subsection (3) of the following subsection: 36 ‘‘(3) An equity share in a company constitutes a qualifying interest in an operating company if that equity share is an equity share on the date referred to in subsection (2) in— (a)

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

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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

24 No. 41388 GOVERNMENT GAZETTE, 18 JANUARY 2018 Act No. 18 of 2017 Insurance Act, 2017 24 (6) (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.

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

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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 24 — The Company and the bank controlling company [is] are subject to

The Company and the bank controlling company [is] are subject to

24. The Company and the bank controlling company [is] are subject to 20 the Public Finance Management Act.’’. Amendment of section 28 of Act 9 of 2010

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

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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:

231. The following section is hereby substituted for section 81 of the principal Act: ‘‘Registration of [memorandum and articles of association by registrar of companies] 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

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

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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

11. Section 12 of the Banks 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 wit

Topics: actuarial advice, amendment, bank authorisation, benefits

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Provision text match · South Africa · en

Companies Amendment Act

Act 16 of 2024

unknown Act or statute Section 11 — Section 48 of the principal Act is hereby amended by the substitution for

Section 48 of the principal Act is hereby amended by the substitution for

11. Section 48 of the principal Act is hereby amended by the substitution for subsection (8) of the following subsection: ‘‘(8) A decision by the board of a company, contemplated in subsection (2)(a), (b) must be approved by a special resolution of the shareholders of the company— (a) if any shares are to be acquired by the company from— (i) a director of th

Topics: accountability, administrative disputes, administrative orders, annual filing

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Provision text match · South Africa · en

Sentech Act

Act 63 of 1996

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

In this Act. unless the context otherwise indicates-

1. In this Act. unless the context otherwise indicates- (i) "broadcasting licensee .. means a broadcasting licensee as defined in section 5 • , ~ ~; 1(1) :of th~ ln4ependent Broadcastin'g Authority Act; (vii).·,_ .,. (ii) "bro~dcasting sig!lal d~tribution': means ~ro~dcasting ~ignal distribution as defined in section 1(1) of the Independent Broadcasting Auth

Topics: annual reporting, asset transfer, company conversion, 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

40. Section 33 of the Income Tax Act, 1962, is hereby amended by the substitution for the heading of the following heading: “Assessment of owners or charterers of ships or aircraft [not ordinarily 25 in]. who are not residents of the resident or registered, managed or controlled Republic”. Amendment of section 36 of Act 58 of 1962, as amended by section 12 o

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

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