n Annual Survey of South African Law - The law of taxation




This is a summary of some of the income tax amendments introduced by the Taxation Laws Amendment Act 17 of 2009, promulgated on 30 September 2009 ( 32610) and the Taxation Laws Second Amendment Act 18 of 2009, promulgated on 30 September 2009 ( 32611). Because fewer sittings of the National Assembly took place in 2009 on account of the national election held during the year, no Revenue Laws Amendment Acts were promulgated. The summary does not purport to deal with all the amendments in detail.


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