South Africa
Tax Amnesty Act
Act 19 of 1995
4 provisions
A qualifying person who applied under section 2 is exempt from certain pre-1994 tax liabilities, related interest and penalties, and related criminal prosecution, subject to section 4.
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South Africa
Act 19 of 1995
4 provisions
A qualifying person who applied under section 2 is exempt from certain pre-1994 tax liabilities, related interest and penalties, and related criminal prosecution, subject to section 4.
South Africa
Act 38 of 1996
26 provisions
This section is titled “Levy of tax and rate thereof.”
South Africa
Act 20 of 2021
89 provisions
This text is a list of prior section and Act references; it does not state a substantive rule on its own.
South Africa
Act 34 of 2019
154 provisions
This section amends how certain contributions linked to pension, provident, or retirement annuity funds are treated for estate duty purposes.
South Africa
Act 27 of 1997
45 provisions
This provision amends section 18 of the Transfer Duty Act, 1949, replacing “Supreme Court” with “High Court” in subsections (1) and (2), and updating subsection (3) to refer to appeals to the Supreme Court of Appeal.
South Africa
Act 37 of 1996
19 provisions
This section says section 1 of the Marketable Securities Tax Act, 1948 is being substituted.
South Africa
Act 43 of 2014
65 provisions
This section amends section 3 of the Income Tax Act and adds or changes several definitions, including retirement-related terms and two Act titles.
South Africa
Act 37 of 1995
9 provisions
This provision amends section 2 of the Transfer Duty Act, 1949 by deleting subsection (7).
South Africa
Act 20 of 1994
44 provisions
Section J1 is repealed.
South Africa
Act 23 of 2020
124 provisions
This section amends section 3 of the Estate Duty Act, 1955.
South Africa
Act 20 of 2022
52 provisions
This section amends several tax definitions, including foreign dividend, gross income, and identical security.
South Africa
Act 17 of 2023
133 provisions
This section amends tax law definitions and retirement-fund rules, including a market-value adjustment for certain foreign companies and payout rules for retirement interests.
South Africa
Act 42 of 2024
148 provisions
This section amends several definitions in the Income Tax Act, including battery electric vehicle, hydrogen-powered vehicle, and REIT.
South Africa
Act 5 of 2026
65 provisions
This section amends several tax-law definitions and rules for retirement and savings fund withdrawals.
South Africa
Act 31 of 2013
139 provisions
This section amends definitions and a transfer duty exemption rule.
South Africa
Act 22 of 2012
9 provisions
This provision amends several sections of the Income Tax Act, including rules on deductions, exemptions, reporting, and carry-forwards.
South Africa
Act 24 of 2011
44 provisions
This text announces that the President assented to the Taxation Laws Amendment Act, 2011 and that it is published for general information.
South Africa
Act 7 of 2010
28 provisions
An eligible employer must give the relevant SETA any information about a learnership agreement that the SETA requires, in the form, place, and timing the SETA sets.
South Africa
Act 17 of 2009
46 provisions
Section 4 repeals section 9A of the Transfer Duty Act, 1949, and the excerpt also contains tax amendments and definition changes.
South Africa
Act 23 of 2018
172 provisions
This provision introduces the Taxation Laws Amendment Act, 2018 and says it amends several tax-related Acts, including the Income Tax Act, 1962.