CATEGORIES
- (41)Agriculture, Land Reform & Rural Development
- (32)Auditors & Accountants
- (12)Broad-based Black Economic Empowerment
- (7)Built Environment
- (1)CIPC
- (94)Communications & Digital Technologies
- (3)Company Law
- (3)Consumer Law
- (41)Courts
- (5)Criminal Law
- (1)Cybercrimes
- (2)Disaster Management
- (20)Education & Training
- (10)Electoral Law
- (135)Environmental Law
- (4)Family Law
- (196)Financial Sector
- (5)Fisheries & Aquaculture
- (11)General Interest
- (30)Health & Safety
- (28)Home Affairs
- (4)Housing
- (34)In the Spotlight
- (1)International Co-operation
- (98)Justice & Constitutional Development
- (78)Labour Law
- (23)Legal Practice Council
- (28)Local & Provincial Government
- (38)Minerals & Energy
- (1)Monetary Policy
- (2)National Development Plan
- (40)National Treasury
- (98)New Legislation
- (32)Opportunities for Public Comment
- (10)POPIA
- (391)Parliament
- (2)Practice Management
- (8)Presidency
- (20)Property Law (including intellectual property)
- (9)Public Service
- (4)Retirement Reform
- (19)Road Accident Fund
- (31)Safety and Security
- (1)Science, Innovation & Technology
- (15)Small Business Development
- (28)Social Development
- (13)Sport, Arts & Culture
- (15)State Owned Enterprises
- (4)State of Disaster (energy)
- (29)Taxation
- (9)Tourism
- (107)Trade, Industry & Competition
- (48)Transport
- (22)Water & Sanitation
- (1)Wills, Estates & Trusts
- Show All
TAX: INPUT SOUGHT ON 2026/27 BUDGET-RELATED BILLS
- 30 July 2026
- National Treasury
- SA Legal Academy
National Treasury has published the 2026 draft Taxation Laws Amendment Bill and draft Tax Administration Laws Amendment Bill for public comment. The deadline for input is 28 August 2026.
Intended to give practical effect to tax proposals in the 2026/27 Budget, key issues are identified in an accompanying media statement.
According to this statement, among other things the draft Taxation Laws Amendment Bill seeks to:
- prescribe procedures for determining the application of the multiple living annuities de minimis limit
- limit the ‘donations tax exemption rules’ where the spouse is a non-resident
- introduce domestic transfer pricing rules for special economic zones
- provide for ‘leasehold improvements’, and
- provide for carbon budget compliance-related refunds.
The draft Tax Administration Laws Amendment Bill includes proposals for:
- ‘an enabling provision relating to temporary admission carnets (allowing the temporary duty- and tax-free import of non-perishable goods)
- expanding documentary requirements for second-hand goods
- allowing the pre- or post-deposit screening of bank refunds, and
- interest relief on defaults disclosed during a voluntary disclosure application.
The statement also notes that a Budget proposal relating to the supply of gold to banks ‘requires further consultation and consideration’. As a result, it has not been included in the 2026 draft Taxation Laws Amendment Bill.
Input received on the draft Bills will inform any changes deemed necessary before tabling revised drafts in Parliament for the next round of public consultations. The final versions are traditionally tabled with the Medium Term Budget Policy Statement.
- media statement
- draft 2026 Taxation Laws Amendment Bill
- draft explanatory memorandum
- draft 2026 Tax Administration Laws Amendment Bill
- draft explanatory memorandum
Published by SA Legal Academy Policy Watch
Follow us on X @SALegalAcademy (you can also join us on LinkedIn and Facebook)
If you use this information in articles, reports and social media posts of your own, please acknowledge SA Legal Academy Policy Watch as your source