Files
| Attachment | Size |
|---|---|
| gg31208nn721pg1-24.pdf | 616.23 KB |
4 of 2008
The Taxation Laws Second Amendment Act 4 of 2008 aims:
- to amend the-
- Income Tax Act, 1962, so as:
- to amend certain definitions;
- to delete certain obsolete provisions;
- to amend provisions relating to the submission of tax returns and reconciliations;
- to provide for the imposition of penalties;
- to effect textual and consequential amendments;
- Value-Added Tax Act, 1991, so as to effect textual amendments;
- Diamond Export Levy (Administration) Act, 2007, so as to clarify provisions relating to registration; and
- Securities Transfer Tax Administration Act, 2007, so as to effect a textual correction;
- Income Tax Act, 1962, so as:
- and to provide for matters connected therewith.
Commencement
- 3 July 2008, unless otherwise indicated
- 31 December 2008, Section 15(1) (Gazette 31763 of 31 December 2008)
- 29 August 2008, Section 22(1)(b) (Gazette 31381 of 29 August 2008)
