Taxation Laws Amendment Act 31 of 2013 G. 37158 GoN 1001
https://www.polity.org.za/article/taxation-laws-amendment-bill-no-31-of-2013-gazette-37158-government-notice-1001-2013-12-12
12th December 2013
Taxation Laws Amendment Act 31 of 2013 G. 37158 GoN 1001