13 of 2020
The Disaster Management Tax Relief Act 13 of 2020 intends:
- to amend the Employment Tax Incentive Act, 2013, so as:
- to amend certain provisions to provide for tax relief in respect of the COVID-19 pandemic;
- to make new provision for the tax treatment of certain organisations for disaster relief in respect of the COVID-19 pandemic and of donations to such organisations;
- to provide for a temporary exemption from liability to pay skills development levies under the Skills Development Levies Act, 1999; and
- to provide for matters connected therewith.
5 November 2020