Tax Amendment Acts
A number of Amendment Acts have been promulgated on 19 January 2022, with the relevant response documents and explanatory memoranda also being issued by Treasury.
The Amendment Acts promulgated on 19 January 2022 consist of the following:
- Act No 20 of 2021 – Taxation Laws Amendment Act, 2021, which can be accessed here.
- The explanatory memorandum issued in respect of the Taxation Laws Amendment Bill, can be accessed here.
- Act No 21 of 2021 – Tax Administration Laws Amendment Act, 2021, which can be accessed here.
- The memorandum on the objects of the Tax Administration Laws Amendment Bill, can be accessed here.
- Act No 19 of 2021 – Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021, which can be accessed here.
The final response document issued by Treasury in respect of the respective bills, dated 25 January 2022, can be accessed here.
28/01/2022