Page 12 - SAIT Compendium 2016 Volume1

INCOME TAX ACT 58 OF 1962
Second Revenue Laws Amendment Act 34 of 2004
Taxation Laws Amendment Act 9 of 2005
Revenue Laws Amendment Act 31 of 2005
Revenue Laws Second Amendment Act 32 of 2005
Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006 Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006 Revenue Laws Amendment Act 20 of 2006
Revenue Laws Second Amendment Act 21 of 2006
Taxation Laws Amendment Act 8 of 2007
Taxation Laws Second Amendment Act 9 of 2007
Revenue Laws Amendment Act 35 of 2007
Revenue Laws Second Amendment Act 36 of 2007
Taxation Laws Amendment Act 3 of 2008
Taxation Laws Second Amendment Act 4 of 2008
Revenue Laws Amendment Act 60 of 2008
Revenue Laws Second Amendment Act 61 of 2008
Taxation Laws Amendment Act 17 of 2009
Taxation Laws Second Amendment Act 18 of 2009
Taxation Laws Amendment Act 7 of 2010
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010 Taxation Laws Amendment Act 24 of 2011
Taxation Laws Second Amendment Act 25 of 2011
Tax Administration Act 28 of 2011
Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2012 Tax Administration Laws Amendment Act 21 of 2012
Taxation Laws Amendment Act 22 of 2012
Rates and Monetary Amounts and Amendment of Revenue Laws Act 23 of 2013 Employment Tax Incentive Act 26 of 2013
Taxation Laws Amendment Act 31 of 2013
Tax Administration Laws Amendment Act 39 of 2013
Rates and Monetary Amounts and Amendment of Revenue Laws Act 42 of 2014 Taxation Laws Amendment Act 43 of 2014
Tax Administration Laws Amendment Act 44 of 2014
Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2015 Taxation Laws Amendment Act, 2015
Tax Administration Laws Amendment Act, 2015
ACT
To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons, to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.
Section
1 Interpretation
[Long title amended by s. 20 of Act 6 of 1963 and substituted by s. 39 of Act 5 of 2001.]
ARRANGEMENT OF SECTIONS PRELIMINARY
CHAPTER I ADMINISTRATION
2 Administration of Act
3 Exercise of powers and performance of duties
4 .. .
4A Exercise of powers and performance of duties by Minister
5 Levy of normal tax and rates thereof
5A . . . 4
[S. 5A inserted by s. 6 of Act 88 of 1971 and repealed by s. 4 of Act 104 of 1980.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1
[S. 2 substituted by s. 271 of Act 28 of 2011.] [S. 4 repealed by s. 271 of Act 28 of 2011.]
[S. 4A added by s. 4 of Act 21 of 2006.]
CHAPTER II THE TAXES Part I Normal tax