Taxation Laws Second Amendment 2011

Updated:

2012-01-10

Originator:

Minister of Finance

Draft Bill

Draft bill full text:

Available on SARS website
Revised proposals on Section 45 intra-group, hybrid shares an related matters on the Treasury website
Background note on revised proposals on the Treasury website
Further details on revised amendments to Section 45 and Hybrid shares on the Treasury website

Year of publication:

2011

Publication for comment (draft bill):

Available on SARS website

Explanatory summary:

Published in GG 34664 of 14 October 2011 - access for Government Gazette subscribers, or purchase this document

Bill

Bill number:

B20-2011

Year of publication:

2011

Bill full text:

Act

Act number:

25 of 2011

Year of publication:

2011

Commencement date:

14 December 2011, unless otherwise indicated

Act full text:

Published in GG 34867 of 14 December 2011 - access for Government Gazette subscribers, or purchase this document

Amendments:

Amends the:

Income Tax Act 58 of 1962 - access for Netlaw subscribers, or purchase this document
Customs and Excise Act 91 of 1964 - access for Netlaw subscribers, or purchase this document

Further Information

SabinetLaw articles:

News articles:

Tax changes to curb dodging - Fin24 (2011-06-02)
Six tax changes you should know about - Moneywebtax (2011-06-02)
Draft taxation laws issued for public comment - BuaNews (2011-06-03)
Tax laws draft released for public comment - Financial Mail (2011-06-03)
Tax law amendment should save fiscus R3-5bn - Times Live (2011-08-03)
Taxation amendments aim to help grow economy - BuaNews (2011-11-18)

Speeches and statements:

RSS