South African Government

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Disaster Management Tax Relief Act 13 of 2020 (English / Afrikaans)

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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.

Commencement

5 November 2020

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