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LATEST TAX LAWS GAZETTED
- 22 December 2023
- New Legislation
- SA Legal Academy
The 2023 tax amendment Acts have been gazetted. They give effect to proposals in the 2023 Budget subsequently reflected in draft Bills that have since been subjected to robust public consultations and revised where appropriate.
Formally introduced in Parliament on 31 October 2023 with the Medium Term Budget Policy Statement, the Bills were passed by the National Assembly on 30 November and by the NCOP seven days later - when they were sent to the President for signature.
Provisions deemed retrospectively effective are indicated in the text of each Act concerned, with the relevant commencement date.
- Taxation Laws Amendment Act, 2023
- Tax Administration Laws Amendment Act, 2023
- Rates & Monetary Amounts & Amendment of Revenue Laws Act, 2023
Published by SA Legal Academy Policy Watch
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