Files
| Attachment | Size |
|---|---|
| act-89-1972.pdf | 6.27 MB |
89 of 1972
The Revenue Laws Amendment Act 89 of 1972 intends:
- to amend section 14 of the Financial Relations Consolidation and Amendment Act, 1945 [repealed in 1976], so as to exclude certain further trades or occupations from those in relation to which a provincial council may make ordinances;
- to amend section 9 of the Transfer Duty Act, 1949, so as to provide for a further exemption from duty;
- to amend the Estate Duty Act, 1955, so as to effect certain textual changes in sections 3 and 29 of that Act;
- to amend the Licences Act, 1962, so as to provide for the payment into provincial revenue funds of certain amounts collected under that Act and to exclude certain trades and occupations from those in respect of which licences are required to be taken out under that Act;
- to amend the Banks Act, 1965 [repealed in 1981], so as to compel banking institutions to obtain bankers' licences under that Act;
- to amend the provisions of the Stamp Duties Act, 1968 [repealed in 2008], relating to the stamping of certain instruments, the definitions and the exemptions from the stamp duty payable in respect of the registration of transfer of marketable securities and to amend the provisions of that Act so as to provide for an exemption from the duty payable in respect of customs and excise documents and for the payment of a stamp duty in respect of the acquisition of marketable securities;
- to repeal
- the Registration of Businesses Act, 1909, of the Transvaal,
- section 1 of the Financial Adjustments Act, 1933 [repealed in 1977], and
- section 13 of the Finance Act, 1944 [repealed in 1977]; and
- to provide for incidental matters.
Commencement
28 June 1972
