Explanatory Memoranda

There are two types of memoranda submitted with Bills when they are introduced in Parliament:
  • Memoranda of Objects - with administration Bills (section 75 of the Constitution)
  • Explanatory Memoranda - with money Bills (section 77 of the Constitution)

They provide background on proposed new legislation, reasons for proposed changes to existing legislation and further explanations or examples where necessary.



2019
Explanatory Memorandum on the Regulations prescribing electronic services, 2019
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2019

2018
​​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2018  Act No. 23 of 2018​
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2018 Act No. 22 of 2018

2017
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2017 ​​Act No. 17 of 2017
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2017 ​Act No. 13 of 2017

2016
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2016 Act No. 15 of 2016
Memorandum on the Objects of Tax Administration Laws Amendment Bill, 2016 Act No. 16 of 2016
​Explanatory Memorandum on the SVDP in respect of Offshore Assets and Income contained in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 19 of 2016 and Bill 20B of 2016 Act No. 14 of 2016
Act No. 13 of 2016​
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2016  Act No. 2 of 2016

2015
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2015  ​Act No. 25 of 2015
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015  ​Act No. 23 of 2015

2014
​​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2014​   ​​Act No. 43 of 2014
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2014  ​​Act No. 44 of 2014

2013
Explanatory Memorandum on the Employment Tax Incentive Bill, 2013 
Memorandum of Objects of the Customs Duty Bill, 2013
Memorandum on the Objects of the Customs and Excise Amendment Bill, 2013 
Memorandum on the Objects of the Customs Control Bill, 2013
​​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2013   ​​Act No. 39 of 2013
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2013  ​Act No. 31 of 2013

​2012
Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2012  ​​Act No. 21 of 2012
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2012  ​Act No. 22 of 2012

2011
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011  ​​Act No. 24 of 2011
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2011  ​Act No. 25 of 2011
Memorandum on the Objects of the Tax Administration Bill, 2011  ​Act No. 28 of 2011

2010
​ ​
Memorandum on the Objects of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Bill, 2010  ​​Act No. 8 of 2010
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2010  Act No. 7 of 2010

2009​ ​
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2009  ​​Act No. 18 of 2009
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2009  Act No. 17 of 2009

2008
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2008  Act No. 4 of 2008
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2008  ​Act No. 3 of 2008
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2008  ​Act No. 61 of 2008
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008  ​​Act No. 60 of 2008

2007​ ​
Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2007  ​​Act No. 36 of 2007
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2007  Act No. 8 of 2007
Memorandum on the Objectives of the Securities Transfer Tax Administration Bill, 2007
Explanatory Memorandum on the Securities Transfer Tax Bill, 2007
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2007  ​​Act No. 36 of 2007
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2007  ​​Act No. 35 of 2007

2006
Memorandum on the Objects of the Second Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  Act No. 10 of 2006
Explanatory Memorandum on the Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  ​​Act No. 9 of 2006
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2006
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2006  ​​Act No. 20 of 2006

2005
Explanatory Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2005  Act No. 10 of 2005
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2005  Act No. 9 of 2005
Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2005  Act No. 32 of 2005
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2005  ​Act No. 31 of 2005

2004​ ​
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2004  ​Act No. 34 of 2004
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2004  ​​Act No. 32 of 2004
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2004  Act No. 16 of 2004

2003
Explanatory Memorandum on the Exchange Control Amnesty and Amendment of Taxation Laws Bill, 2003  ​​Act No. 12 of 2003
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2003  Act No. 45 of 2003

2002
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2002  ​​Act No. 74 of 2002
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2002  ​​Act No. 30 of 2002
​Memorandum on the Objects of the South African Revenue Service Amendment Bill, 2002 ​​Act No. 46 of 2002

2001
Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2001  ​Act No. 60 of 2001
Explanatory Memorandum on the Unemployment Insurance Contributions Bill, 2001
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001  ​​Act No. 5 of 2001
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2001  ​​Act No. 19 of 2001

2000
Explanatory Memorandum on the Taxation Laws Amendment Bill, 2000  ​​Act No. 30 of 2000
Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000  Act No. 59 of 2000

1999
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1999  Act No. 32 of 1999
Explanatory Memorandum on the Revenue Laws Amendment Bill, 1999  Act No. 53 of 1999

1998
Explanatory Memorandum on the Demutualisation Levy Bill, 1998
Explanatory Memorandum on the Uncertificated Securities Tax Bill, 1998
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1998  Act No. 30 of 1998

1997
Explanatory Memorandum on the South African Revenue Service Bill, 1997  Act No. 34 of 1997
Explanatory Memorandum on the Income Tax Bill, 1997  ​​Act No. 28 of 1997
Explanatory Memorandum on the Taxation Laws Amendment Bill, 1997  Act No. 27 of 1997
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