Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016 (English / Afrikaans)

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13 of 2016

The Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2016 intends:

to fix the rates of normal tax;
to amend the Transfer Duty Act, 1949, so as to amend the rates of transfer duty and 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; so as:
- to substitute certain notes;
- to insert a new note;
- to insert a new section;
- to provide for additional relief under the voluntary disclosure programme; and
to provide for matters connected therewith.

Commencement

19 January 2017