South Africa statutes and laws — page 69 | Esheria

South Africa Statutes

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1,506 statutes · page 69 of 76

  • South Africa

    Superior Courts Act

    Act 10 of 2013

    43 provisions

    This section defines key terms used in the Act, including “appeal,” “business day,” “Department,” “Director-General,” “Division,” “full court,” “head of court,” “High Court,” and “judicial officer.”

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  • South Africa

    Tax Administration Act

    Act 28 of 2011

    922 provisions

    This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 24 of 2020

    88 provisions

    This provision is the long title/overview of the Tax Administration Laws Amendment Act, 2020, listing the tax and customs laws it amends.

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 4 of 2026

    59 provisions

    This section amends the definition of “representative taxpayer” so that, for certain income of an insolvent person or insolvent estate, the trustee or administrator of the insolvent estate is the representative taxpayer.

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 39 of 2013

    143 provisions

    A Commissioner’s decision under subsection (1) can be objected to and appealed under Chapter 9 of the Tax Administration Act, and a tax-benefit transaction is presumed to have been undertaken mainly to obtain that benefit unless the contrary is proved.

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 21 of 2012

    76 provisions

    This section amends tax rules: it redefines who counts as a representative taxpayer in some disability/trust cases, lets the Commissioner raise an additional assessment if R&D approval is withdrawn, and requires certain industrial policy project companies to report progress within 12 months after each year of assessmen

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 16 of 2016

    109 provisions

    This section amends section 3 of the Income Tax Act, 1962 by changing wording in subsection (5) and adding a new paragraph about making a disclosure under section 69(8)(b)(i) of the Tax Administration Act.

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  • South Africa

    Tax Administration Laws Amendment Act

    Act 23 of 2015

    235 provisions

    If the seller does not file the required return within 12 months after the end of the year of assessment, the payment is treated as a self-assessment under section 95(3).

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