Files
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38405act43of2014taxlawsamend20jan.pdf | 414.62 KB |
43 of 2014
The Taxation Laws Amendment Act 43 of 2014 aims to:
- amend the Income Tax Act, 1962, so as:
- to amend, delete and insert certain definitions;
- to make corrections;
- to repeal certain provisions;
- to amend provisions;
- to make new provision; and
- to make textual and consequential amendments;
- amend the Value-Added Tax Act, 1991, so as to amend certain provisions and schedules;
- repeal the Tax on Retirements Funds Act, 1996;
- amend the Securities Transfer Tax Act, 2007, so as to amend a provision;
- amend the Taxation Laws Amendment Act, 2011, so as to amend a provision;
- amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions;
- amend the Taxation Laws Amendment Act, 2013, so as to amend certain provisions;
- and to provide for matters connected therewith.
Commencement
20 January 2015