Files
Attachment | Size |
---|---|
37236act39of2013taxadmina.pdf | 340.85 KB |
39 of 2013
The Tax Administration Laws Amendment Act 39 of 2013 aims to:
- amend the Transfer Duty Act, 1949, so as to effect consequential amendments;
- amend the Income Tax Act, 1962, so as:
- to effect textual and consequential amendments;
- to amend provisions; and to effect technical corrections;
- amend the Customs and Excise Act, 1964, so as:
- to amend a provision;
- to make a new provision;
- to amend provisions;
- amend the Value-Added Tax Act, 1991, so as to effect technical corrections;
- amend the Skills Development Levies Act, 1999, so as:
- to make a new provision;
- to effect consequential amendments;
- amend the Unemployment Insurance Contributions Act, 2002, so as:
- to make a new provision;
- to effect consequential amendments;
- amend the Securities Transfer Tax Act, 2007, so as to effect consequential amendments;
- amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to effect consequential amendments;
- amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to effect a technical correction;
- amend the Tax Administration Act, 2011, so as
- to amend certain provisions;
- to effect technical corrections;
- to effect textual and consequential amendments; and
- to provide for matters connected therewith.
Commencement
1 October 2012; 16 January 2014