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
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20 statutes shown from 1,506 source-backed records
This section amends section 5 of the Income Tax Act by replacing the wording in subsection (10)(f)(ii).
The dutiable amount of an estate is worked out by subtracting R3,5 million from the estate’s net value.
The section raises the transfer duty brackets and applies the new rates to property transactions from 1 March 2005.
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.
This section amends section 3 of the Estate Duty Act by replacing paragraph (bA).
This text amends several tax provisions, including transfer duty brackets, estate duty deductions, and tax exemptions for certain public benefit bodies.
This provision amends section 1 of the Transfer Duty Act by changing and adding definitions.
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.
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.
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.
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.
This section replaces section 5 of the Marketable Securities Tax Act, 1948, and the new section is titled "Penalty on late payments".
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.
This notice says the President assented to the Act and that it is published for general information.
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.
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.
This section announces that the President assented to and the government published the Taxation Laws Second Amendment Act, 2005 for general information.
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."
This section is titled “Meetings of Board,” but the provided text contains only headings and no operative rule.
3. Application of Act
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