Files
| Attachment | Size |
|---|---|
| 4408320-1taxationlawsamendmentact23of2020.pdf | 953.27 KB |
23 of 2020
The Taxation Laws Amendment Act 23 of 2020 intends:
- 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 provisions;
- to make new provisions;
- to repeal certain provisions;
- to amend the Customs and Excise Act, 1964, so as
- to make provision for continuations; so as
- to amend certain provisions;
- to make new provision so as to provide for an export tax on scrap metal;
- to amend the Value-Added Tax Act, 1991, so as
- to amend certain provisions;
- to make new provision;
- 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, 2015, so as to amend certain provisions;
- to amend the Revenue Laws Amendment Act, 2016, so as to amend certain provisions;
- to amend the Taxation Laws Amendment Act, 2017, so as to amend certain provisions;
- to amend the Taxation Laws Amendment Act, 2018, so as to amend certain provisions;
- to amend the Carbon Tax Act, 2019, so as to amend certain provisions;
- to amend the Taxation Laws Amendment Act, 2019, so as to amend certain provisions; and
- to provide for matters connected therewith.
Commencement
20 January 2021
