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Tax Administration Laws Amendment Act 16 of 2016 (English/Afrikaans)

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  • Administration Laws Amendment Act 16 of 2016 (English / Afrikaans)
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amend the Income Tax Act, 1962, so as to provide for delegation of a power to disclose certain information; to remove an obligation to submit a return for a dividend derived from a tax free investment; to amend a Schedule to include a class of taxpayers as provisional taxpayers; to amend a definition so as to include taxable dividends; to further regulate the manner of prescribing an effective date; to further regulate the withholding of employees’ tax; and to effect textual amendments;

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