https://www.polity.org.za
Deepening Democracy through Access to Information
Home / Legislation / Acts / Years RSS ← Back
Close

Email this article

separate emails by commas, maximum limit of 4 addresses

Sponsored by

Close

Embed Video

Revenue Laws Amendment Act (No. 46 of 1996)

SAVE THIS ARTICLE      EMAIL THIS ARTICLE

Font size: -+

Sponsored by

To amend the Marketable Securities Tax Act, 1948, so as to further define a certain expression; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Transfer Duty Act, 1949, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Estate Duty Act, 1955, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Income Tax Act, 1962, so as to withdraw certain exemptions; to further regulate the granting of depreciation allowances in respect of certain machinery, plant and buildings; to provide for a tax holiday scheme in respect of certain companies; to provide for certain exemptions from secondary tax on companies; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Stamp Duties Act, 1968, so as to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; and to repeal certain provisions; to amend the Value-Added Tax Act, 1991, so as to deem certain vendors to have supplied a service in certain circumstances; to further regulate the time and value of such deemed supplied services; to repeal certain obsolete provisions; and to further regulate the furnishing and production of, the search for and the seizure of any information, documents or things, as well as the making of inquiries for the purposes of the administration of the said Act; to amend the Regional Industrial Development Act, 1993, so as to further regulate the composition, powers and functions of the Regional Industrial Development Board; to amend the Taxation Laws Amendment Act, 1994, so as to insert certain expressions and to further define certain others; to amend the Income Tax Act, 1996, so as to further regulate the date of commencement of certain provisions of that Act; and to amend the Tax on Retirement Funds Act, 1996, so as to further define certain expressions; and to further regulate the determination of the taxable amount of an untaxed policyholder fund; and to provide for matters connected therewith.

Advertisement

EMAIL THIS ARTICLE      SAVE THIS ARTICLE

To subscribe email subscriptions@creamermedia.co.za or click here
To advertise email advertising@creamermedia.co.za or click here

Comment Guidelines

About

Polity.org.za is a product of Creamer Media.
www.creamermedia.co.za

Other Creamer Media Products include:
Engineering News
Mining Weekly
Research Channel Africa

Read more

Subscriptions

We offer a variety of subscriptions to our Magazine, Website, PDF Reports and our photo library.

Subscriptions are available via the Creamer Media Store.

View store

Advertise

Advertising on Polity.org.za is an effective way to build and consolidate a company's profile among clients and prospective clients. Email advertising@creamermedia.co.za

View options