Files
| Attachment | Size |
|---|---|
| a72010.pdf | 752.49 KB |
7 of 2010
The Taxation Laws Amendment Act 7 of 2010 aims:
- To
- amend the Transfer Duty Act, 1949, so as:
- to clarify a provision;
- to make new provision; and
- to correet a reference;
- amend the Estate Duty Act, 1955, so as to correct a reference and to clarify a provision;
- amend the Income Tax Act, 1962, so as:
- to fix the rates of normal tax and amend monetary amounts;
- to amend, delete and insert certain definitions;
- to effect technical corrections;
- to repeal certain provisions;
- to amend certain provisions;
- to make new provision; and
- to effect textual and consequential amendments;
- amend the Customs aud Excise Act, 1964, so as:
- to amend rates of duty in Schedule No.1; and
- to make provision for continuation;
- amend the Value-Added Tax Act, 1991, so as:
- to amend certain definitions;
- to make new provision; and
- to amend certain provisions;
- amend the Revenue Laws Amendment Act, 2006, so as to amend the special measures relating to 2010 FIFA World Cup South Africa;
- amend the Securities Transfer Tax Act, 2007, so as to effect consequential amendments;
- amend the Revenue Laws Amendment Act, 2007, so as to amend a commencement date;
- amend the Mineral and Petroleum Resources Royalty Act, 2008, so as:
- to amend and insert certain definitions;
- to clarify certain provisions;
- to make new provision; and
- to amend the Schedules;
- amend the Revenue Laws Amendment Act, 2008, so as to change commencement dates;
- amend the Taxation Laws Amendment Act, 2009, so as:
- to change commencement dates;
- to clarify certain provisions; and
- to correct a reference;
- amend the Transfer Duty Act, 1949, so as:
- and to provide for matters connected therewith.
Commencement
2 November 2010, unless otherwise indicated in the Act
