Revenue Laws Amendment Act, 2003

Act 45 of 2003


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History of this document

04 June 2007
Commenced by Revenue Laws Amendment Act, 2003: Commencement

Note: Date of commencement of sections 138(1)(g)-(j); 144(1)(e)-(h); 145(1)(g)-(j); 147(1) in respect of Parts A and B; and 149(1)(c) and (d)

01 January 2005
Commenced by Second Revenue Laws Amendment Act, 2001 and Revenue Laws Amendment Act, 2003: Commencement

Note: Date of commencement of sections 164(1)(c) to the extent that it inserts the definitions of "customs controlled area" and "customs controlled area enterprise" in the Value-Added Tax Act, 1991; 164(1)(i) and (j); 169(1)(e); and 170(1)(b)

01 June 2004
Commenced by Revenue Laws Amendment Act, 2003: Commencement

Note: Date of commencement of sections 131(1)(b) and (c), 138(1)(a) and (b) and 139(1)

22 December 2003 this version
17 December 2003
Assented to

Subsidiary legislation

Title Numbered title
Revenue Laws Amendment Act, 2003: Commencement Proclamation R29 of 2004