Files
| Attachment | Size |
|---|---|
| 3840620-1act44of2014taxadminlawsamenda.pdf | 302.27 KB |
44 of 2014
The Tax Administration Laws Amendment Act 44 of 2014 aims to:
- amend the Income Tax Act, 1962, so as:
- to effect consequential and textual amendments;
- to delete a provision; and
- to amend certain provisions;
- amend the Customs and Excise Act, 1964, so as:
- to effect consequential amendments;
- to amend certain provisions;
- to insert certain provisions; and
- to effect technical corrections;
- amend the Value-Added Tax Act, 1991, so as:
- to effect consequential amendments; and
- to amend certain provisions;
- amend the South African Revenue Service Act, 1997, so as to amend a provision;
- amend the Securities Transfer Tax Administration Act, 2007, so as to effect a consequential amendment;
- amend the Tax Administration Act, 2011, so as:
- to amend certain provisions;
- to effect technical corrections; and
- to effect textual and consequential amendments;
- amend the Tax Administration Laws Amendment Act, 2012, so as to effect technical corrections;
- amend the Tax Administration Laws Amendment Act, 2013, so as to postpone an effective date;
- amend the Customs Duty Act, 2014, so as:
- to effect technical corrections;
- to effect consequential amendments; and
- to insert a provision;
- amend the Customs Control Act, 2014, so as:
- to amend certain provisions;
- to effect consequential amendments; and
- to insert a provision, and
- to provide for matters connected therewith.
Commencement
20 January 2015 (see Section 79 for exceptions)
