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Revenue Laws Amendment Act 140 of 1993

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140 of 1993

The Revenue Laws Amendment Act 140 of 1993 intends:

  • to amend the Insurance Act, 1943, so as to rectify the Afrikaans text of certain definitions;
  • to amend the Estate Duty Act, 1955, so as to insert a definition;
  • to amend the Income Tax Act, 1962, so as
    • to make further provision regarding exemptions from taxation;
    • to make certain textual alterations;
    • to amend or substitute certain definitions;
    • to make further provision regarding secondary tax on companies; and
    • to amend provisions regarding the payment of tax pending an appeal;
  • to amend the Stamp Duties Act, 1968, so as to provide for an exemption; 
  • to amend the Value-Added Tax Act, 1991, so as to alter the provisions regarding the payment of tax pending an appeal and the provisions regarding the payment of interest on delayed refunds;
  • to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and
  • to provide for matters connected therewith.


13 October 1993


Amended by Long-term Insurance Act 52 of 1998