Files
| Attachment | Size |
|---|---|
| a18-2009ocr.pdf | 1.15 MB |
18 of 2009
The Taxation Laws Second Amendment Act 18 of 2009 aims:
- to
- provide for the allocation of payments;
- amend the Transfer Duty Act, 1949, so as to extend a time period;
- amend the Estate Duty Act, 1955, so as:
- to amend a time period; and
- to repeal a section;
- amend the Income Tax Act, 1962, so as :
- to insert new provisions;
- to amend the calculation of interest;
- to amend a definition; and
- to effect textual and consequential amendments;
- amend the Customs and Excise Act, 1964, so as:
- to amend provisions empowering the withdrawal or amendment of a decision, notice or communication;
- to amend provisions regulating the removal in bond of goods;
- to amend provisions regulating the exportation of goods from a customs and excise warehouse;
- to insert special provisions regarding the storage and clearance of stores, spares and equipment supplied to foreign-going ships and aircraft;
- to insert a provision specifying circumstances in which goods free of duty may be entered under a rebate item of Schedule No. 4;
- to amend provisions under which a penalty may be mitigated or remitted;
- to amend provisions regulating payment of outstanding amounts and interest;
- to insert a provision empowering the making of rules for the purposes of modernising customs administration; and
- to effect textual and consequential amendments;
- amend the Value-Added Tax Act, 1991, so as:
- to insert a definition;
- to insert new provisions;
- to amend the calculation of interest; and
- to effect textual and consequential amendments;
- amend the Skills Development Levies Act, 1999, so as:
- to amend a definition;
- to insert new provisions;
- to amend the calculation of interest; and
- to effect textual and consequential amendments;
- amend the Unemployment Insurance Contributions Act, 2002, so as:
- to amend a definition;
- to insert new provisions;
- to amend the calculation of interest; and
- to effect textual and consequential amendments;
- amend the Diamond Export Levy (Administration) Act, 2007, so as:
- to amend a time period;
- to amend refunds;
- to amend the calculation of interest; and
- to effect textual and consequential amendments;
- amend the Diamond Export Levy Act, 2007, so as to clarify an existing provision;
- amend the Securities Transfer Tax Act, 2007, so as to extend a time period;
- amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as:
- to amend effective dates;
- to provide for nonbinding private opinions; and
- to effect textual amendments,
- and to provide for matters connected therewith.
Amends
Revenue Laws Amendment Act 31 of 2005
Commencement
30 September 2009, unless otherwise indicated in the Act or by Proclamation.
