Taxation Laws Amendment Act 17 of 2023 (English / Afrikaans)

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17 of 2023

The Taxation Laws Amendment Act 17 of 2023 intends:

to amend the Income Tax Act, 1962, so as
- to amend certain definitions;
- to amend certain provisions;
- to make new provision;
- to amend certain Schedules;
to amend the Customs and Excise Act, 1964, so as
- to make provision for continuations;
- to amend certain Schedules;
to amend the Value-Added Tax Act, 1991, so as
- to amend certain provisions;
- to amend certain Schedules; and
- to make provision for continuations;
to amend the Mineral and Petroleum Resources Royalty Act, 2008, so as to amend certain provisions;
to amend the Taxation Laws Amendment Act, 2011, so as to amend certain effective dates;
to amend the Taxation Laws Second Amendment Act, 2011, so as to amend certain effective dates;
to amend the Taxation Laws Amendment Act, 2012, so as to amend certain effective dates;
to amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates;
to amend the Taxation Laws Amendment Act, 2014, so as to amend certain effective dates;
to amend the Taxation Laws Amendment Act, 2016, so as to amend certain effective dates;
to amend the Carbon Tax Act, 2019, so as
- to amend certain provisions; and
- to amend a Schedule;
to amend the Taxation Laws Amendment Act, 2022, so as to amend certain provisions; and
to provide for matters connected therewith.

22 December 2023