Files
| Attachment | Size |
|---|---|
| a172009.pdf | 387.4 KB |
17 of 2009
The Taxation Laws Amendment Act 17 of 2009 aims:
- to
- amend the Transfer Duty Act, 1949, so as:
- to amend a definition;
- to make a new provision;
- to provide for an exemption; to effect consequential amendments;
- amend the Estate Duty Act, 1955, so as to make further provision for a deduction;
- amend the Income Tax Act, 1962, so as:
- to fix the rates of normal tax and amend monetary amounts;
- to amend and insert certain definitions;
- to effect technical corrections;
- to repeal certain provisions;
- to amend certain provisions;
- to make a new provision;
- to effect textual and consequential amendments;
- amend the Customs and Excise Act, 1964, so as:
- to amend the air passenger tax;
- to amend rates of duty in Schedule No. 1;
- to provide for the continuation of certain amendments to the Schedule;
- amend the Banks Act, 1990, so as to effect a consequential amendment;
- amend the Value-Added Tax Act, 1991, so as:
- to amend monetary amounts;
- to insert a new provision;
- to effect consequential amendments;
- amend the Taxation Laws Amendment Act, 2004, so as to change an effective date;
- amend the Revenue Laws Amendment Act, 2006, so as to change effective dates;
- amend the Diamond Export Levy Act, 2007, so as:
- to insert a definition;
- to clarify a provision;
- amend the Securities Transfer Tax Act, 2007, so as to make a textual amendment;
- amend the Mineral and Petroleum Resources Royalty Act, 2008, so as:
- to amend effective dates;
- to amend provisions;
- to update a Schedule;
- amend the Revenue Laws Amendment Act, 2008, so as to amend commencement provisions;
- introduce measures relating to sharing of general fuel levy revenue;
- provide for special measures relating to zero-rating of certain goods and services;
- amend the Transfer Duty Act, 1949, so as:
- and to provide for matters connected therewith.
Commencement
30 September 2009, unless otherwise indicated in the Act or by Proclamation.
