Files
| Attachment | Size |
|---|---|
| 4000620-5act2of2016revenuelawsamendmentact.pdf | 430.93 KB |
2 of 2016
The Revenue Laws Amendment Act 2 of 2016 intends:
- to amend the Income Tax Act, 1962, so as:
- to correct certain provisions;
- to provide for a correction of the calculation of the amount of a deduction in determining taxable income;
- to amend the Taxation Laws Amendment Act, 2015, so as:
- to amend certain provisions;
- to provide for the postponement of the commencement of certain provisions in respect of taxation of retirement benefits; and
- to provide for matters connected therewith.
Commencement
20 May 2016
