Files
| Attachment | Size |
|---|---|
| 36036gon1107.pdf | 296.49 KB |
21 of 2012
The Tax Administration Laws Amendment Act 21 of 2012 aims to:
- make a provision for the enactment of an international agreement into law;
- insert a provision providing for the application of the Tax Administration Act, 2011, to certain matters relating to customs and excise;
- amend the Estate Duty Act, 1955, so as to effect a consequential amendment;
- amend the Income Tax Act, 1962, so as:
- to effect textual amendments;
- amend certain provisions;
- to insert new provisions; and
- to effect consequential amendments;
- amend the Customs and Excise Act, 1964, so as to amend a provision;
- amend the Value-Added Tax Act, 1991, so as to amend a provision and to insert a new provision;
- amend the Unemployment Insurance Contributions Act, 2002, so as to effect a textual amendment;
- amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to insert certain provisions;
- amend the Taxation Laws Second Amendment Act, 2009, so as to repeal a provision;
- amend the Taxation Laws Second Amendment Act, 2011, so as to postpone an effective date;
- amend the Tax Administration Act, 2011, so as to effect technical corrections, to regulate tax practitioners; and
- to provide for matters connected therewith.
Commencement
1 October 2012
