Taxation Laws Amendment Act, 2024

Note: Commencement of section 19(1)(b)-(f)

Note: Commencement of sections 1(1)(a) and (e), 5(1), 10(1), 12(1), 13(1)(h) and 15(1)

Note: Commencement of sections 47(1), 49(1) and 51(1)

Note: Commencement of sections 1(1)(g)-(j), 9(1), 30(1), 31(1), 56(1) and 57(1)

Note: Commencement of sections 1(1)(c), 2(1)(a) and (b), 4(1), 6(1)(a) and (c), 19(1)(a), 20(1), 23(1), 27(1), 45(1), 46(1)(b) and 50(1)

Note: Commencement of sections 2(1)(c), 7(1)(a), 16(1) and 21(1)

Note: Commencement of sections 1(1)(b), (d) and (k); 7(1)(b) and (c); 8; 13(1)(a)-(g); 14; 17; 18; 22; 26; 28; 29; 32-34; 36-44; 46(1)(c); 53-55; and 61

Note: Commencement of section 3(1)

Note: Commencement of sections 6(1)(b); 35(1)(b); 62(1); 63(1)(a) and (b) as far as it relates to certain amendments to Table 2 of Schedule 1 of the Carbon Tax Act 15 of 2019 (see section 63(3) of Act 42 of 2024 for details), 64(1), 66(1) and 68(1)

Note: Commencement of section 67(1)

Note: Commencement of section 35(1)(a)

Note: Commencement of section 11(1)

Note: Commencement of sections 24(1), 25(1) and 46(1)(a)

Note: Commencement of section 65(1)

Note: Commencement of section 63(1)(b) as far as it relates to amendments to Table 2 of Schedule 1 Carbon Tax Act 15 of 2019 that are not provided for under section 63(3) of Act 42 of 2024 (see section 63(3) for details)

Note: Commencement of sections 58(1), 59(1) and 60(1)

Note: Commencement of sections 48(1) and 52(1)