n Annual Survey of South African Law - Law of taxation

Volume 2006, Issue 1
  • ISSN : 0376-4605



A number of significant amendments to the Income Tax Act 58 of 1962, ('the Act') were introduced by the Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006; the Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006; the Revenue Laws Amendment Act 20 of 2006 and the Revenue Laws Second Amendment Act 21 of 2006. The amendments were voluminous and at the date of writing, certain of these amendments are already obsolete (for example, the Small Business Tax Amnesty). The impact of other amendments is well known and their details readily available (as for example changes in the rates of taxation for companies and individuals); and still others are of merely textual significance. This chapter will deal only with the more significant amendments of broad general application and those of more niche application which are nonetheless of significant importance within those niches.

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