Files
| Attachment | Size |
|---|---|
| a242011.pdf | 7.74 MB |
24 of 2011
The Taxation Laws Amendment Act 24 of 2011 aims:
- to amend the Transfer Duty Act, 1949, so as:
- to amend and delete certain definitions;
- to modify rates and thresholds;
- to make new provision; and
- to effect textual and consequential amendments;
- 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 and Excise Act, 1964, so as:
- to amend the air passenger tax;
- to amend rates of duty in Schedule 1; and
- to make provision for continuations;
- amend the Value-Added Tax Act, 1991, so as:
- to amend certain definitions;
- to make new provision;
- to amend certain provisions;
- to amend a Schedule; and
- to effect textual and consequential amendments;
- amend the Unemployment Insurance Contributions Act, 2002, so as to extend an exemption;
- amend the Securities Transfer Tax Act, 2007, so as:
- to amend a definition;
- to amend a provision; and
- to effect consequential amendments;
- amend the Mineral and Petroleum Resources Royalty Act, 2008, so as:
- to amend certain provisions; and
- to amend a Schedule;
- amend the Revenue Laws Amendment Act, 2008, so as to amend certain commencement provisions;
- amend the Taxation Laws Amendment Act, 2009, so as to repeal certain provisions;
- amend the Taxation Laws Amendment Act, 2010, so as:
- to amend certain commencement provisions;
- to amend certain provisions; and
- to repeal certain provisions;
- make provision for special zero-rating in respect of goods and services supplied by Cricket South Africa; and
- to provide for matters connected therewith.
Commencement
- As from the commencement of years of assessment ending on or after 1 January 2012, unless otherwise indicated;
- Section 13 (1) on 1 July 2013 (Gazette 36627, 2 July 2013)
