Taxation Laws Second Amendment Act 25 of 2011

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25 of 2011

The Taxation Laws Second Amendment Act 25 of 2011 aims:

  • to amend the Income Tax Act, 1962, so as to amend certain provisions; 
  • to amend the Customs and Excise Act, 1964, so as
    • to amend certain provisions;
    • to make additional provision for disclosure of information;
    • to broaden the scope of a provision; and
    • to make provision for continua- tions; and
  • to provide for matters connected therewith.

Commencement date

14 December 2011, unless otherwise indicated

Amendments

Amended by Tax Administration Laws Amendment Act 21 of 2012