The Rates & Monetary Amounts & Amendment of Revenue Laws Act, 2022, has been published – among other things confirming the retrospective commencement and/or application of changes to various pieces of legislation, as amended, and the imminent commencement of others. Affected statutes include the Income Tax Act, 1962; the Customs & Excise Act, 1964; the Carbon Tax Act, 2009; and the Employment Tax Incentive Act, 2013.
Published by SA Legal Academy Policy Watch