Page 8 - Juta's Indirect Tax

Prelex
Wording of de nition of ‘Customs and Excise Act’ in force until promulgation of Tax Administration Laws Amendment Act, 2015
‘Customs and Excise Act’ means the Customs and Excise Act, 1964 (Act 91 of 1964);
Example (iii)
A short explanation in the annotation, using bold text, of what the prelex entails:
[Para. (bb) substituted by s. 132 (1) (b) of Taxation Laws Amendment Act, 2015 (‘provisions of an export incentive scheme’ replaced by ‘regulation’) – date of commencement: date of promulgation of Taxation Laws Amendment Act, 2015.]
Prelex text appearing in one edition (ie 2016) will not be repeated in the next edition (2017). It is therefore vitally important that all editions of Juta’s Indirect Tax are kept as ‘point-in-time’ reference works for future years.
ƒ In the case of ‘pendlex’ (where a provision only comes into operation on a date later than 1 April 2016, or on
a date to be fixed by the Minister) the wording that is currently still in force forms part of the current text of the Acts. The wording of the pendlex is printed immediately after the current wording. The pendlex is printed with a grey shaded background:
Example (i):
[NB: The de nition of ‘levy’ has been substituted by s. 42 (1) of Act 18 of 2009, a provision that will come into operation on a date to be determined by the Minister of Finance by notice in the Gazette. See Pendlex below.]
Example (ii):
ƒ Value is also added by way of explanatory notes (often in footnotes) by Juta’s editors, for instance:
Example (i):
‘whether or not such employer is liable to deduct or withhold such employees’ tax.*’
* This means that the remuneration paid to employees below the Income Tax threshold must be incorporated
into the remuneration for determining the leviable amount in this Act.
Example (ii):
* Manner prescribed — GN 2835 in GG 13651 of 22 November 1991
Example (iii):
* Section 16 (1) of Taxation Laws Amendment Act, 2015 reads: ‘Subsection (1) is deemed to have come into operation on 1 April 2016.’ It is not clear whether this should have indicated ‘come into operation on 1 April 2016’ or ‘are deemed to have come into operation on 1 April 2015’.
Supplementary material
Regulations, Notices, Interpretation Notes, Practice Notes and Binding General Rulings are found in a separate section, after the texts of the Acts themselves. In each case there are two tables of contents, the one listing the documents in publication number sequence and the other per section number in the relevant tax Act. Only Binding General Rulings have been reproduced in full, but tables have been included in respect of all Binding Private Rulings. The full text of those binding rulings can be accessed on SARS’ website.
For any comments and suggestions for improvement, please contact the publisher, mwagner@juta.co.za.
The Juta Law Editors
December 2015
Pendlex
‘levy’ means the skills development levy referred to in section 3 and any administrative penalty leviable under this
Act;
Pendlex
[NB: Section 5 has been repealed by s. 271 of, read with para. 175 of Schedule 1 to, Act 28 of 2011, a provision which will come into operation on a date to be proclaimed.]