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Taxation Laws Amendment Act (No. 37 of 1995)

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To amend the Transfer Duty Act, 1949, so as to further regulate the imposition of, and exemption from, transfer duty; to amend the Estate Duty Act, 1955, so as to effect certain consequential amendments; to amend the Regional Services Councils Act, 1985, so as to substitute an obsolete expression; to amend the KwaZulu and Natal Joint Services Act, 1990, so as to substitute an obsolete expression; to amend the Income Tax Act, 1993, so as to substitute a date referred to in the provisions relating to unbundling transactions; to amend the Taxation Laws Amendment Act, 1994, so as to widen the ambit of the provisions providing for the rationalisation of groups of companies; and to further regulate the repeal of certain laws; and to provide for matters connected therewith.

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