1998
Stock Exchanges Control Amendment Act
24 .April 1998 , N(I. 615.
- Advertising
- Audit
- Auditors
- Broker designation use
- Business authorization
Source-backed legislation Stored provisions
South Africa Statutes
Browse 1,506 source-backed statutes, open stored provisions and move directly into source-grounded legal research.
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20 statutes shown from 1,506 source-backed records
1998
Subdivision of Agricultural Land Act Repeal Act
28 September 1998 No. 1217.
- Agriculture
- Land use
- Repeal of prior laws
- Statute commencement
2013
Superior Courts Act
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.”
- Accounting records
- Appeals
- Appearance deadline
- Appearance to defend
- Appointment and resignation
1996
Supervision of Financial Institutions Rationalisation Act
This section defines key terms used in the Act and sets out how certain financial institutions, the Board, and the Registrar are to handle permissions, levies, records, and temporary exemptions.
- Banks
- Commencement
- Compliance
- Financial institutions
- Inspection
2001
Supreme Court Decree 1990 Ciskei Amendment Act
The Chief Justice may direct the Supreme Court to sit at another place in the Eastern Cape if he or she thinks it is expedient.
- Court administration
2011
Tax Administration Act
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.
- Vat
- Vat administration
- Vat amendments
- Vat assessment
- Vat compliance
2021
Tax Administration Laws Amendment
This section states that section 5 of Act 45 of 1955 is amended.
- Amendment
- Annuity valuation
- Assessment adjustments
- Assessment period
- Assessment periods
2019
Tax Administration Laws Amendment Act
This section is the explanatory note for an amendment Act and lists the tax laws it changes and the main kinds of changes made.
- Seta jurisdiction
- Vat
- Vat invoicing
- Vat rulings
- Administration
2014
Tax Administration Laws Amendment Act
This section changes the definition of “representative taxpayer” for company income.
- Sars compliance
- Vat
- Vat administration
- Vat definitions
- Administration
2020
Tax Administration Laws Amendment Act
This provision is the long title/overview of the Tax Administration Laws Amendment Act, 2020, listing the tax and customs laws it amends.
- Sars reporting
- Vat
- Vat administration
- Vat compliance
- Administrative procedure
2022
Tax Administration Laws Amendment Act
This section says section 1 of Act 40 of 1949 is amended, with a long list of prior amendments noted.
- Vat
- Vat compliance
- Vat registration
- Access revocation
- Access withdrawal
2023
Tax Administration Laws Amendment Act
This section is part of an amendment Act and describes changes to several tax-related laws, including the Tax Administration Act.
- Vat
- Vat refunds
- Administrative deadlines
- Administrative information-sharing
- Advance pricing agreement
2024
Tax Administration Laws Amendment Act
This section is an amendment provision for section 30A of Act 58 of 1962.
- Sars representation in court
- Vat
- Vat administration
- Vat compliance
- Vat refunds
2026
Tax Administration Laws Amendment Act
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.
- Vat
- Vat compliance
- Vat registration
- Vat registration/filing timing
- Accounting periods
2013
Tax Administration Laws Amendment Act
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.
- Accreditation
- Accredited client status
- Administrative compliance
- Administrative procedure
- Amending legislation
2012
Tax Administration Laws Amendment Act
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
- Administrative extensions
- Amendment
- Amendments
- Anti-avoidance
- Appeals
2018
Tax Administration Laws Amendment Act
This section is an explanatory note saying the Act amends several tax and customs laws for the listed purposes.
- Vat invoice correction
- Vat records
- Vat refunds
- Amendment
- Anti-avoidance
2017
Tax Administration Laws Amendment Act
This section identifies Act No. 13 of 2017 and describes it as an amendment act.
- Sars administrative decisions
- Administrative amendment and withdrawal
- Administrative procedure
- Aircraft departure
- Aircraft departure reporting
2016
Tax Administration Laws Amendment Act
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.
- Sez administration
- Vat
- Vat refunds
- Administrative review
- Amendment
2015
Tax Administration Laws Amendment Act
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).
- Sars authority
- Sars interviews
- Vat
- Vat invoicing
- Administration
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