Tax Administration Laws Amendment Bill B18-2016

14th September 2016

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;