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South Africa Statutes

Browse 1,506 source-backed statutes, open stored provisions and move directly into source-grounded legal research.

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1,506 statutes
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20 records · page 71 of 76
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1,506 statutes · page 71 of 76

South Africa legislation

20 statutes shown from 1,506 source-backed records

2008
South Africa Act or statute

Taxation Laws Amendment Act

This section amends section 5 of the Income Tax Act by replacing the wording in subsection (10)(f)(ii).

  • Paye / employee tax withholding
  • Vat
  • Vat definitions
  • Allowances
  • Amalgamation transactions
2007
South Africa Act or statute

Taxation Laws Amendment Act

The dutiable amount of an estate is worked out by subtracting R3,5 million from the estate’s net value.

  • Vat definitions
  • Allowances and deductions
  • Amalgamations
  • Amendment
  • Amendments
2005
South Africa Act or statute

Taxation Laws Amendment Act

The section raises the transfer duty brackets and applies the new rates to property transactions from 1 March 2005.

  • Vat
  • Amendments
  • Asset classification
  • Capital allowance
  • Capital allowances
2004
South Africa Act or statute

Taxation Laws Amendment Act

The Minister may set the rate by notice in the Gazette, and a new rate starts applying from the first day of the second month after it comes into operation.

  • Vat
  • Amendment
  • Amendment timing
  • Amnesty application deadline
  • Appeals
2017
South Africa Act or statute

Taxation Laws Amendment Act

This section amends section 3 of the Estate Duty Act by replacing paragraph (bA).

  • Seta levy
  • Vat
  • Vat supply timing
  • Vat value determination
  • Accrual timing
2002
South Africa Act or statute

Taxation Laws Amendment Act

This text amends several tax provisions, including transfer duty brackets, estate duty deductions, and tax exemptions for certain public benefit bodies.

  • Hiv/aids
  • Vat
  • Administrative rules
  • Alcohol
  • Allowances
2001
South Africa Act or statute

Taxation Laws Amendment Act

This provision amends section 1 of the Transfer Duty Act by changing and adding definitions.

  • Accounting
  • Amendment
  • Annual exclusion
  • Annual returns
  • Annuity contracts
2000
South Africa Act or statute

Taxation Laws Amendment Act

This section amends inquiry procedures and a transfer duty rule, including rights to attend, be represented, and keep inquiries private, plus a duty exemption for certain public benefit organisation transfers.

  • Vat
  • Vat administration
  • Vat filing
  • Accommodation fringe benefit valuation
  • Age-based threshold
2016
South Africa Act or statute

Taxation Laws Amendment Act

This section amends Section 4A so that subsections (2) and (3) do not apply unless the executor submits the required return copy to the Commissioner as prescribed.

  • Vat
  • Vat amendment
  • Vat rate changes
  • Amendment
  • Amendments
1999
South Africa Act or statute

Taxation Laws Amendment Act

This section amends earlier tax laws, including deleting one paragraph from the Marketable Securities Tax Act and raising a transfer duty amount from R60 000 to R70 000.

  • Beverages
  • Corporate tax
  • Customs duties
  • Excise duties
  • Import duties
2015
South Africa Act or statute

Taxation Laws Amendment Act

This section changes how section 6B and part of section 6 of the Income Tax Act are worded, including the medical tax credit calculation and the start date for one amendment.

  • Eighth schedule amendments
  • Islamic finance
  • Reit
  • Reit distribution rules
  • Vat adjustments
1998
South Africa Act or statute

Taxation Laws Amendment Act

This section replaces section 5 of the Marketable Securities Tax Act, 1948, and the new section is titled "Penalty on late payments".

  • Vat
  • Vat administration
  • Vat amendments
  • Vat compliance
  • Vat invoicing
2011
South Africa Act or statute

Taxation Laws Second Amendment Act

This section sets up a committee to approve research and development, requires it to act impartially, and lets it handle its own chairperson, meeting procedures, application review, and investigations.

  • Commencement
  • Committee governance
  • Confidential information
  • Confidentiality
  • Customs administration
2009
South Africa Act or statute

Taxation Laws Second Amendment Act

This notice says the President assented to the Act and that it is published for general information.

2008
South Africa Act or statute

Taxation Laws Second Amendment Act

This section amends several Income Tax Act provisions, including rules on deductions, audit certificates, and the Commissioner’s powers for electronic returns and timing extensions.

  • Vat registration thresholds
  • Administrative penalties
  • Commissioner determination
  • Company reporting
  • Employee tax
2007
South Africa Act or statute

Taxation Laws Second Amendment Act

The Commissioner may refuse to authorise a refund unless the person has filed required returns and, in writing, provided banking account details for the refund.

  • Amendment
  • Cargo reporting
  • Commencement
  • Commissioner decisions
  • Commissioner powers
2005
South Africa Act or statute

Taxation Laws Second Amendment Act

This section announces that the President assented to and the government published the Taxation Laws Second Amendment Act, 2005 for general information.

  • Amendment
  • Customs and excise
  • Definitions
  • Duty payment
  • Exchange control
1995
South Africa Act or statute

Technikons Amendment Act

This section amends several definitions in section 1 of the Technikons Act, including "Director-General," "Minister," "technikon certificate," "technikon education," and adds a definition of "employee organisation."

  • Admission requirements
  • Appointments
  • Asset donations
  • Board composition
  • Certification
2008
South Africa Act or statute

Technology Innovation Agency Act

This section is titled “Meetings of Board,” but the provided text contains only headings and no operative rule.

  • Agency establishment
  • Board governance
  • Board membership
  • Board remuneration
  • Commencement
1996
South Africa Act or statute

Telecommunications Act

3. Application of Act

  • Accounts
  • Appointments
  • Approvals
  • Bank account management
  • Broadcasting exclusion

About this LexChat collection

South Africa legislation is organised by title, citation, status and stored provision so a researcher can move from discovery to the relevant statutory text with its source context intact.