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act37of1995.pdf | 1.5 MB |
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.
Commencement
19 July 1995