Files
| Attachment | Size |
|---|---|
| 51826-taxationlawsamendmentact42of2024.pdf | 4.32 MB |
42 of 2024
The Taxation Laws Amendment Act 42 of 2024 intends:
- To—
- amend the Income Tax Act, 1962, so as
- to amend certain definitions;
- to amend certain provisions;
- to insert new provisions;
- to amend certain Schedules;
- amend the Customs and Excise Act, 1964, so as
- to make provision for continuations;
- to amend certain Schedules;
- amend the Value-Added Tax Act, 1991, so as
- to amend certain provisions;
- to amend a Schedule; and
- to make provision for continuations;
- amend the Securities Transfer Tax Act, 2007, to amend certain provisions;
- amend the Mineral and Petroleum Resources Royalty Act, 2008, 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 effective dates;
- amend the Taxation Laws Amendment Act, 2018, so as to amend certain provisions;
- amend the Carbon Tax Act, 2019, so as
- to amend certain provisions; and
- to amend certain Schedules;
- amend the Taxation Laws Amendment Act, 2021, so as to amend a certain provision; and
- amend the Taxation Laws Amendment Act, 2023, so as to amend certain provisions; and
- amend the Income Tax Act, 1962, so as
- to provide for matters connected therewith.
Commencement
24 December 2024
