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Government Gazette
REPUBLIC OF SOUTH AFRICA
Vol. 582 Cape Town 12 December 2013
No. 37158
THE PRESIDENCY
No. 1001 12 December 2013
It is hereby notified that the President has assented to the following Act,
which is hereby published for general information:
Act No.31 of 2013: Taxation Laws Amendment Act, 2013
AIDS HELPLINE: 0800-123-22 Prevention is the cure
2 No. 37158 GOVERNMENT GAZETTE, 12 December 2013
Act No. 31 of 2013 Taxation Laws Amendment Act, 2013
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.
ACT
To
amend the Income Tax Act, 1962, so as to amend, delete and insert certain
denitions; to effect technical corrections; to repeal certain provisions; to
amend certain provisions; to make new provision; and to effect textual and
consequential amendments;
amend the Customs and Excise Act, 1964, so as to amend provisions; and to
make provision for continuations;