Page 598 - Juta's Indirect Tax

IN 68 (2) TAX ADMINISTRATION ACT: INTERPRETATION NOTES IN 68 (2)
590 Juta’s IndIrect tax 2016
No. Schedule 1 provisions not
Provisions of tax Acts not repealed or amended
Wording of relevant Schedule 1 provisions
Final wording in tax Act after application of Schedule 1 to the Act
Explanatory notes
commenced
Skills Development Levies Act 9 of 1999
23. Para. 152(a)
Substitution of section 11(1)
Section 11 of the Skills Development Levies Act, 1999, is hereby amended—
(a) by the substitution for subsection (1) of the
No changes to current wording of section 11. Proposed note under provision:
• As the amendment there are no changes
only to the
relates to interest, current wording.
24. Para. 152(b)
Deletion of section 11(2)
Section 11 of the Skills Development Levies Act, 1999, is hereby amended—
(b) by the deletion of subsection (2).
No changes to current wording of section 11(2). Proposed note under provision:
• As the amendment there are no changes
only to the
relates to interest, current wording
Unemployment Insurance Contributions Act 40 of 2002
25. Para. 162
Repeal of section 12
Section 12 of the Unemployment Insurance Contributions Act, 2002, is hereby repealed.
No changes to current wording of section 12. Proposed note under provision:
• As the amendment there are no changes
only to the
relates to interest, current wording.
Diamond Export Levy (Adminstration) Act 14 of 2007
26. Para. 169 to the extent related to
Repeal of section 15
Sections ... 15 of the Diamond Export Levy (Administration) Act, 2007, are hereby repealed.
No changes to current wording of section 15. Proposed note under provision:
Commenced in part:
• para. 169 commenced to the extent that
interest
[S. 15... to be substituted by para. 169 of Schedule 1 to Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]
sections 10, 11, 12, 13, 14 and 16 of the Act are repealed.
following subsection: ‘(1) If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(2) or 7(4), interest is payable on the outstanding amount [at the rate contemplated in paragraph (b) of the de nition of ‘prescribed rate’ in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be] in accordance with the provisions of Chapter 12 of the Tax Administration Act.’.
[Sub-s. 11(1)... to be substituted by para. 152(a) of Schedule 1 to Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]
[Sub-s. 11(2)... to be deleted by para. 152(b) of Schedule 1 to Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]
[S. 12... to be repealed by para. 162 of Schedule 1 to Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]