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4132314-12ratesmonetaryamendrevenueact2017a.pdf | 515.16 KB |
14 of 2017
The Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017 intends:
- to fix the rates of normal tax;
- to amend the Transfer Duty Act, 1949, so as to amend transfer duty monetary thresholds;
- to amend the Income Tax Act, 1962, so as to amend rates of tax and monetary amounts;
- to amend the Customs and Excise Act, 1964, so as:
- to amend rates of duty in Schedule 1 to that Act;
- to insert a new part;
- to insert a new section;
- to insert new tariff items;
- to amend the Value-Added Tax Act, 1991, so as to amend a provision;
- to amend the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016, so as to make corrections; and
- to provide for matters connected therewith.
Commencement
14 December 2017