Browse 1,506 source-backed statutes, open stored provisions and move directly into source-grounded legal research.
1,506 statutes · page 70 of 76
South Africa legislation
20 statutes shown from 1,506 source-backed records
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.
This section is titled “Levy of tax and rate thereof.”
This text is a list of prior section and Act references; it does not state a substantive rule on its own.
This section amends how certain contributions linked to pension, provident, or retirement annuity funds are treated for estate duty purposes.
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.
This section says section 1 of the Marketable Securities Tax Act, 1948 is being substituted.
This section amends section 3 of the Income Tax Act and adds or changes several definitions, including retirement-related terms and two Act titles.
This provision amends section 2 of the Transfer Duty Act, 1949 by deleting subsection (7).
This section amends section 3 of the Estate Duty Act, 1955.
This section amends several tax definitions, including foreign dividend, gross income, and identical security.
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.
This section amends several definitions in the Income Tax Act, including battery electric vehicle, hydrogen-powered vehicle, and REIT.
This section amends several tax-law definitions and rules for retirement and savings fund withdrawals.
This section amends definitions and a transfer duty exemption rule.
This provision amends several sections of the Income Tax Act, including rules on deductions, exemptions, reporting, and carry-forwards.
This text announces that the President assented to the Taxation Laws Amendment Act, 2011 and that it is published for general information.
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.
Section 4 repeals section 9A of the Transfer Duty Act, 1949, and the excerpt also contains tax amendments and definition changes.
This provision introduces the Taxation Laws Amendment Act, 2018 and says it amends several tax-related Acts, including the Income Tax Act, 1962.
Explore more
