Taxation Laws Amendment Act 37 of 1995

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37 of 1995

The Taxation Laws Amendment Act 37 of 1995 intends:

to amend the Transfer Duty Act, 1949, so as to further regulate the imposition of, and exemption from, transfer duty;
to amend the Estate Duty Act, 1955, so as to effect certain consequential amendments;
to amend the Regional Services Councils Act, 1985, so as to substitute an obsolete expression;
to amend the KwaZulu and Natal Joint Services Act, 1990, so as to substitute an obsolete expression;
to amend the Income Tax Act, 1993, so as to substitute a date referred to in the provisions relating to unbundling transactions;
to amend the Taxation Laws Amendment Act, 1994, so as
- to widen the ambit of the provisions providing for the rationalisation of groups of companies; and
- to further regulate the repeal of certain laws; and
to provide for matters connected therewith.

19 July 1995