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Taxation Laws Amendment Act (No. 32 of 1999)


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To amend the Marketable Securities Tax Act, 1948, so as to withdraw an exemption; to amend the Transfer Duty Act, 1949, so as to amend the rates of transfer duty and to provide for certain exemptions; to amend the Income Tax Act, 1962, so as to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years of assessment ending on 29 February 2000 and 30 June 2000, and by companies in respect of taxable incomes for the years of assessment ending during the period of 12 months ending on 31 March 2000; and to increase certain tax rebates; to amend the Customs and Excise Act, 1964, so as to prescribe a rate of interest; and to amend Schedule No. 1 to the said Act; to amend the Stamp Duties Act, 1968, so as to effect certain consequential amendments; to limit refunds of stamp duty to amounts of R2-00 and more; to abolish stamp duty on certain instruments; and to increase the stamp duty payable in respect of certain instruments; to amend the Uncertificated Securities Tax Act, 1998, so as to withdraw an exemption; and to provide for the continuation of certain amendments to Schedule No. 1 to the Customs and Excise Act, 1964; and to provide for matters connected therewith.



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