REVENUE LAWS AMENDMENT ACT 35 OF 2007
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DOC: 8 January 2008, unless otherwise indicated Amends ss. 3 and 9 of the Transfer Duty Act 40 of 1949, amends ss. 4C and 37D of the Pension Funds Act 24 of 1956, amends ss. 1, 5, 6quat, 7, 8, 8B, 8C, 9B, 9D, 10, 11, 11C, 11D, 12B, 12C, 12D, 12E, 12F, 12G, 15, 18, 18A, 20, 23A, 23D, 23G, 23H, 24B, 24I, 25D, 28, 30, 31, 35, 36, 37A, 41, 42, 44, 45, 46, 47, 64B and 64C, paras. 1, 2 and 2B of the Second Schedule, paras. 1, 2, 9 and 11A of the Fourth Schedule, paras. 9, 10 and 12B of the Seventh Schedule, paras. 12, 19, 20, 42, 43, 64B, 65, 66, 67, 67A, 74 and 76 of the Eighth Schedule and paras. 1 and 7 of the Tenth Schedule, substitutes s. 9A and the heading to Part III, inserts ss. 9C, 11E, 12DA, 13quin, 23I, 23J, 37B and paras. 42A, 67AB and 76A in the Eighth Schedule, para. 8 of the Tenth Schedule and repeals ss. 37C, 37D, 43 and para. 79 of the Eighth Schedule to the Income Tax Act 58 of 1962, amends ss. 1, 44, 47B, 65, 69, 75, 92, 94 and 114 of the Customs and Excise Act 91 of 1964, amends ss. 7, 8 and Item 15 of Schedule 1 and repeals ss 23 and 28C of the Stamp Duties Act 77 of 1968, amends ss. 1, 11 and 16 and substitutes para. 7(a) in Schedule 1 and Item 5 in Part B of Schedule 2 of the Value-Added Tax Act 89 of 1991, amends s. 6 of the Uncertificated Securities Tax Act 31 of 1998, amends s. 99 of the Collective Investment Schemes Control Act 45 of 2002, amends s. 3 of the Revenue Laws Amendment Act 20 of 2006, repeals Schedule 3 of the Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006, amends ss. 3, 15, 54, 64, 67, 112 and 115, para 4 of Appendix I and para 1 of Appendix III, repeals s. 56, inserts para. 1A into Appendix III of the Taxation Laws Amendment Act 8 of 2007 |
GG 30656 of 08/01/08 |
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REVENUE LAWS SECOND AMENDMENT ACT 36 OF 2007 |
DOC: 8 January 2008, unless otherwise indicated amends ss. 14 and 17B of the Transfer Duty Act 40 of 1949, amends s. 3 of the Income Tax Act 58 of 1962, amends ss. 1, 4, 10, 21A, 43, 46, 46A, 47, 49, 52, 54B, 77C, 80, 95, 111, 114A and 120, substitutes ss. 77G and 114B, inserts Chapter XB (ss. 77Q-77Y) and repeals s. 113A of the Customs and Excise Act 91 of 1964, amends s. 1 of the Stamp Duties Act 77 of 1968, amends ss. 6, 8, 9, 11, 16, 17, 28, 31, 33, 33A, 44 and 55 of the Value-Added Tax Act 89 of 1991 and amends s. 13 of the Tax on Retirement Funds Act 38 of 1996 |
GG 30657 of 08/01/08 |