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Revenue Laws Amendment Act (Act 140 of 1993)

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  • Revenue Laws Amendment Act (Act 140 of 1993)
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To amend the Insurance Act, 1943, so as to rectify the Afrikaans text of certain definitions; to amend the Estate Duty Act, 1955, so as to insert a definition; to amend the Income Tax Act, 1962, so as to make further provision regarding exemptions from taxation; to make certain textual alterations; to amend or substitute certain definitions; to make further provision regarding secondary tax on companies; and to amend provisions regarding the payment of tax pending an appeal; to amend the Stamp Duties Act, 1968, so as to provide for an exemption; to amend the Value-Added Tax Act, 1991, so as to alter the provisions regarding the payment of tax pending an appeal and the provisions regarding the payment of interest on delayed refunds; to amend the Income Tax Act, 1993, so as to make further provision with regard to unbundling transactions; and to provide for matters connected therewith.

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