Taxation Laws Amendment Act 31 of 2013

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31 of 2013

The Taxation Laws Amendment Act 31 of 2013 aims to:

amend the Transfer Duty Act, 1949, so as to amend provisions;
amend the Estate Duty Act, 1955, so as to amend a provision;
amend the Income Tax Act, 1962, so as:
- to amend, delete and insert certain definitions;
- to effect technical corrections;
- to repeal certain provisions;
- to amend certain provisions;
- to make new provision; and
- to effect textual and consequential amendments;
amend the Customs and Excise Act, 1964, so as:
- to amend provisions; and
- to make provision for continuations;
amend the Value-Added Tax Act, 1991, so as to amend certain provisions;
repeal the Demutualisation Levy Act, 1998;
amend the Securities Transfer Tax Act, 2007, so as to amend a provision;
amend the Mineral and Petroleum Resources Royalty Act, 2008, so as:
- to amend certain provisions; and
- to amend Schedules;
amend the Taxation Laws Amendment Act, 2011, so as to amend certain provisions;
amend the Taxation Laws Amendment Act, 2012, so as:
- to amend certain provisions; and
- to effect technical corrections;
make provision for special zero-rating in respect of goods and services supplied in certain circumstances; and
to provide for matters connected therewith.

Commencement

Repealed By