Files
| Attachment | Size |
|---|---|
| 45787taxationlawsamendmentact20of2021.pdf | 1 MB |
20 of 2021
The Taxation Laws Amendment Act 20 of 2021 intends:
- to amend the Transfer Duty Act, 1949, so as to amend a provision;
- to amend the Estate Duty Act, 1955, so as to amend certain provisions;
- to amend the Income Tax Act, 1962, so as
- to amend certain definitions;
- to amend certain provisions;
- to make new provision;
- to amend certain Schedules; and
- to replace a Schedule;
- to amend the Customs and Excise Act, 1964, so as to make provision for continuations;
- to amend the Value-Added Tax Act, 1991, so as
- to amend certain provisions;
- to make new provision, and
- to amend a Schedule;
- to amend the Securities Transfer Tax Act, 2007, so as to amend certain provisions;
- to amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions;
- to amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates;
- to amend the Carbon Tax Act, 2019, so as
- to amend certain provisions; and
- to amend a Schedule;
- to amend the Taxation Laws Amendment Act, 2019, so as to amend a certain effective date;
- to amend the Disaster Management Tax Relief Act, 2020, so as
- to amend the long title;
- to amend the Preamble; and
- to amend certain provisions;
- to amend the Taxation Laws Amendment Act, 2020, so as to amend certain provisions; and
- to provide for matters connected therewith.
Commencement
19 January 2022
