Act No. 17 of 2017

Act No. 17 of 2017 » Taxation Laws Amendment Act, 2017

Title	Act No. 17 of 2017 » Taxation Laws Amendment Act, 2017
Department	Parliament of the Republic of SA
Gazette	National Gazettes, No. 41342 of 18 December, 2017, 131 page(s), 1.2Mb
Act	Act No. 17 of 2017

2    No. 41342              GOVERNMENT GAZETTE, 18 DECEMBER 2017

Act No. 17 of 2017                                                         Taxation Laws Amendment Act, 2017
                          GENERAL EXPLANATORY NOTE:

[]Words in bold type in square brackets indicate omissions from
                                            existing enactments.
                                            Words underlined with a solid line indicate insertions in
                                            existing enactments.
                                            (English text signed by the President)
                                                (Assented to 27 June 2017)

(English text signed by the President)
                                          (Engelse teks deur die President geteken)
                                             (Assented to 14 December 2017)
                                              (Goedgekeur op 27 Junie 2017)

ACT

To amend the Estate Duty Act, 1955, so as to amend a provision; to amend the
                          Income Tax Act, 1962, to amend certain provisions; to make new provision; to
                          repeal certain provisions; to amend the Customs and Excise Act, 1964, so as to
                          make new provision; and to make provision for continuations; to amend the
                          Value-Added Tax Act, 1991, so as to amend certain provisions; to amend the Skills
                          Development Levies Act, 1999, so as to amend a provision; to amend the
                          Unemployment Insurance Contributions Act, 2002, so as to amend a provision; to
                          amend the Securities Transfer Tax Act, 2007, so as to amend certain provisions; to
                          amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions;
                          to amend the Taxation Laws Amendment Act, 2013, so as to amend certain
                          provisions; to amend the Taxation Laws Amendment Act, 2015, so as to amend
                          certain provisions; to amend the Revenue Laws Amendment Act, 2016, so as to
                          amend certain provisions; to amend the Taxation Laws Amendment Act, 2016, so
                          as to amend a provision; to provide for tax relief for bargaining councils; and to
                          provide for matters connected therewith.

B  E IT ENACTED by the Parliament of the Republic of South Africa, as
                               follows:—
                                                         Part I

Taxation Laws Amendments
                          Amendment of section 3 of Act 45 of 1955, as amended by section 2 of Act 65 of  5
                          1960, section 8 of Act 77 of 1964, section 2 of Act 81 of 1965, section 4 of Act 92 of
                          1971, section 3 of Act 89 of 1972, section 3 of Act 102 of 1979, section 10 of Act 106
                          of 1980, section 2 of Act 92 of 1983, section 4 of Act 81 of 1985, section 9 of Act 87
                          of 1988, section 7 of Act 97 of 1993, section 6 of Act 27 of 1997, section 13 of Act 30
                          of 1998, section 7 of Act 30 of 2000, section 5 of Act 31 of 2005, section 2 of Act 60 10
                          of 2008 and section 3 of Act 25 of 2015
                            1. (1) Section 3 of the Estate Duty Act, 1955, is hereby amended by the substitution
                          in subsection (2) for paragraph (bA) of the following paragraph:

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Act No. 17 of 2017

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