Files
| Attachment | Size |
|---|---|
| act140of1993.pdf | 1.17 MB |
140 of 1993
The Revenue Laws Amendment Act 140 of 1993 intends:
- to amend the Insurance Act, 1943, so as to rectify the Afrikaans text of certain definitions;
- to amend the Estate Duty Act, 1955, so as to insert a definition;
- to amend the Income Tax Act, 1962, so as
- to make further provision regarding exemptions from taxation;
- to make certain textual alterations;
- to amend or substitute certain definitions;
- to make further provision regarding secondary tax on companies; and
- to amend provisions regarding the payment of tax pending an appeal;
- to amend the Stamp Duties Act, 1968, so as to provide for an exemption;
- to amend the Value-Added Tax Act, 1991, so as to alter the provisions regarding the payment of tax pending an appeal and the provisions regarding the payment of interest on delayed refunds;
- to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and
- to provide for matters connected therewith.
Commencement
13 October 1993
