Date of commencement: 1 January 2024 (GG 51830 of 24 December 2024) To provide for the introduction of the Global Anti-Base Erosion (GloBE) Rules in South Africa; to provide for the imposition of Top-up Tax; and to provide for matters ...
Read More ...Date of commencement: 24 December 2024, unless otherwise indicated (GG 51827 of 24 December 2024) To- amend the Income Tax Act, 1962, so as to correct an incorrect cross-reference; to amend the definition of 'provisional taxpayer' in order to effect ...
Read More ...Date of commencement: 24 December 2024, unless otherwise indicated (GG 51826 of 24 December 2024) To- amend the Income Tax Act, 1962, so as to amend certain definitions; amend certain provisions; to insert new provisions; to amend certain Schedules; amend ...
Read More ...Date of commencement insofar as it amends ss. 1 on the definition of 'securities, 16, 40, 45, 48, 61, 72 (5) (a) and (b) (i) & (ii), (6A) (a) & (b), (7A) (a) & (b), (8A) (a) (i) & (ii) ...
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Date of commencement: 1 January 2024 (GG 51830 of 24 December 2024)
To provide for the introduction of the Global Anti-Base Erosion (GloBE) Rules in South Africa; to provide for the imposition of Top-up Tax; and to provide for matters connected therewith.
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Date of commencement: 24 December 2024, unless otherwise indicated (GG 51827 of 24 December 2024)
To-
Date of commencement: 24 December 2024, unless otherwise indicated (GG 51826 of 24 December 2024)
To-
