Revenue Laws Amendment Act 2 of 2016 (English / Afrikaans)

Files: 
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

Amendments

Amended by Taxation Laws Amendment Act 17 of 2017