To amend the Marketable Securities Tax Act, 1948, so as to withdraw an exemption; and to further regulate the procedures relating to inquiries; to amend the Transfer Duty Act, 1949, so as to withdraw certain exemptions; to furtherregulate an exemption; to provide for a further exemption; to further regulate theprocedures relating to inquiries; and to effect certain textual amendments; toamend the Estate Duty Act, 1955, so as to insert a definition; to effect certain textualamendments; to further regulate a deduction; to withdraw certain deductions; tofurther regulate the procedures relating to inquiries; and to further regulatepenalties which may be imposed in respect of offences; to amend the Income TaxAct, 1962, so as to fix the rates of normal tax payable by persons other thancompanies in respect of taxable incomes for the years of assessment ending on 28February 2001 and 30 June 2001, and by companies in respect of taxable incomesfor the years of assessment ending during the period of 12 months ending on 31March 2001; to delete certain obsolete provisions; to further define certainexpressions; to further regulate the secrecy provisions; to increase certain taxrebates; to further regulate the rebate in respect of foreign taxes on income; toeffect certain consequential amendments; to further regulate the provisions inrespect of the recoupment of deductions and allowances; to further regulate thetaxation of investment income from foreign sources; to further regulate thetaxation of investment income of controlled foreign entities; to provide for thetaxation of foreign dividends; to further regulate the tax exemption of publicbenefit organisations; to withdraw certain exemptions; to further regulate theexemption in respect of dividend income: to provide for a deduction in respect ofrestraint of trade payments; to further regulate the deductions in respect of assetswhich have been scrapped; to provide for a deduction in respect of the depreciationof certain pipelines, transmission lines and railway lines; to further regulate thededuction of donations to certain public benefit organisations; to repeal obsoletesections; to further regulate the provisions relating to the set-off of assessed losses;to withdraw the basis of valuation of trading stock consisting of marketablesecurities whereunder the last item of trading stock acquired is deemed to be thefirst item disposed ok to further regulate the provisions in respect of deductions notallowed in the determination of taxable income; to further regulate the provisionsprohibiting double deductions; to further regulate the deduction relating to theacquisition and disposal of trading stock; to provide for a limitation of certaindeductions so as to match expenditure to the income, goods or benefit receivedrelating to such expenditure; to provide for the manner of taxation of public benefitorganisations; to further regulate certain exemptions relating to donations tax; tofurther regulate the levy of Secondary Tax on Companies in consequence of thetaxation of foreign dividends; to further define a definition relating to amounts distributed that are deemed to be dividends for the purposes of Secondary Tax onCompanies; to further regulate the provisions relating to the furnishing of returns;to further regulate the duty of companies to furnish returns in consequence of thetaxation of foreign dividends: to further regulate the procedures relating toinquiries; to further regulate the publication of judgments or decisions of theSpecial Court for hearing of income tax appeals; to further regulate the power toappoint agents so as to also require the payment of interest and penalties frommoneys held by such agents; to provide that employees’ tax be deducted from -remuneration paid to personal service companies and personal service trusts; tofurther define expressions for the purposes of the Fourth Schedule; to furtherregulate the issuing of certificates of exemption for employees’ tax purposes; tofurther define an expression for the purposes of the Seventh Schedule; and tofurther regulate the determination of the value of any fringe benefit relating toholiday accommodation; to amend the Customs and Excise Act, 1964, so as tofurther define an expression in consequence of tbe introduction of an air passengertax; to provide for the introduction of an air passenger tax; to provide that theMinister of Finance may publish in a notice certain agreements or protocols whichshall be enacted into law; to make provision for a rebate of fuel levy on importedgoods; to make provision for a refund of duty in respect of imported goods entitledto a preferential rate of duty; to further regulate the payment of interest; to amendSchedule No. 1 to the said Act and the effective date thereofi to provide for thecontinuation of amendments to the Schedules; and to amend the long title of thesaid Act; to amend the Stamp Duties Act, 1968, so as to withdraw certainexemptions; to further regulate certain exemptions relating to public benefitorganisations; to provide for an exemption; to provide that any amount of stampduty or penalty which does not exceed R400 may be denoted by way of adhesivestamps; to further regulate penalties which may be imposed in respect of offences;to further regulate the procedures relating to inquiries; to amend Schedule 1 to thesaid Act to withdraw certain exemptions; to delete the reference to obsoleteprovisions; and to effect certain textual amendments; to amend the Eskom Act,1987, so as to provide for the taxation of the receipts and accruals of Eskom and its subsidiaries; to amend the Value-Added Tax Act, 1991, so as to further definecertain expressions; to include certain services in the zero-rating provisions; tocreate a new category of vendors for the purposes of accounting for tax; to furtherregulate the period within which a return has to be submitted; to provide foragreed assessments; to extend the circumstances in which the Commissioner maycall for security; and to further regulate the procedures relating to inquiries; toprovide for a special exemption from value-added tax; to amend the Income TaxAct, 1993, so as to delete a reference to an obsoiete provision; to amend the Tax onRetirement Funds Act, 1996, so as to effect certain consequential amendments; andto amend the formula for determining the income of a fund to make provision forthe taxation of foreign dividends; to amend the Uncertificated Securities Tax Act,1998, so as to withdraw certain exemptions; and to further regulate the proceduresrelating to inquiries; to amend the DemutuaIisation Levy Act, 1998, so as to providefor exemption of the Umsobomvu Fund from income tax; to amend the EskomAmendment Act, 1998, so as to regulate the provisions relating to the income taxexemption of Eskom; to amend the Skills Development Levies Act, 1999, so as tofurther regulate the exemption of certain public benefit organisations carrying ona public benefit activity of a religious or charitable nature; to effect certainconsequential amendments; and to further regulate certain matters relating torepresentative taxpayers; and to provide for matters connected therewith.