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Amendment Acts

Any intended amendments to primary legislation are announced by the Minister of Finance in his annual Budget Review.

They are tabled by the Minister of Finance in the National Assembly as Amendment Bills and, after approval by the Standing Committee on Finance (National Assembly) and the Select Committee on Finance (National Council of Provinces), they are sent to the President for assent before they are promulgated as Acts of Parliament.

The promulgation date serves as the implementation date for all the sections of a particular Amendment Act where a specific date is not indicated. Where it is indicated that a section will come into operation “on a date to be fixed by proclamation in the Gazette”, it will be announced in the Government Gazette at a later date by way of a Proclamation.

Note:

The Amendment Acts in this list have been grouped according to their numbers within their specific years and not according to their promulgation dates.

Year	Short Title	Amendment Act Number	Government Gazette	Promulgation Date
2020	Tax Administration Laws Amendment Act, 2020 See media statement	Act No. 24 of 2020	GG 44082	20 January 2021
2020	Taxation Laws Amendment Act, 2020 See media statement	Act No. 23 of 2020	GG 44082	20 January 2021
2020	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020 See media statement	Act No. 22 of 2020	GG 44082	20 January 2021
2019	Taxation Laws Amendment Act, 2019	Act No. 34 of 2019	GG 42951	15 January 2020
2019	Tax Administration Laws Amendment Act, 2019	Act No. 33 of 2019	GG 42952	15 January 2020
2019	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019	Act No. 32 of 2019	GG 42950	15 January 2020
2019	Customs and Excise Amendment Act, 2019	Act No. 13 of 2019	GG 42480	23 May 2019

2018	Taxation Laws Amendment Act, 2018 See media statement	Act No. 23 of 2018	GG 42172	17 January 2019
2018	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018 See media statement	Act No. 21 of 2018	GG 42171	17 January 2019
2018	Tax Administration Laws Amendment Act, 2018 See media statement	Act No. 22 of 2018	GG 42169	17 January 2019

2017	Taxation Laws Amendment Act, 2017	Act No. 17 of 2017	GG 41342	18 December 2017
2017	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017	Act No. 14 of 2017	GG 41323	14 December 2017
2017	Tax Administration Laws Amendment Act, 2017	Act No. 13 of 2017	GG 41341	18 December 2017

2016	Tax Administration Laws Amendment Act, 2016	Act No. 16 of 2016	GG 40563	19 January 2017
2016	Taxation Laws Amendment Act, 2016	Act No. 15 of 2016	GG 40562	19 January 2017
2016	Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016	Act No. 14 of 2016	GG 40561	19 January 2017
2016	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016	Act No. 13 of 2016	GG 40560	19 January 2017
2016	Revenue Laws Amendment Act, 2016	Act No. 2 of 2016	GG 40006	20 May 2016

2015	Taxation Laws Amendment Act, 2015	Act No. 25 of 2015	GG 39588	8 January 2016
2015	Tax Administration Laws Amendment Act, 2015	Act No. 23 of 2015	GG 39586	8 January 2016
2015	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015	Act No. 13 of 2015	GG 39421	17 November 2015

2014	Customs and Excise Amendment Act, 2014	Act No. 32 of 2014	GG 37863	23 July 2014
2014	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014	Act No. 42 of 2014	GG 38404	20 January 2015
2014	Taxation Laws Amendment Act, 2014	Act No. 43 of 2014	GG 38405	20 January 2015
2014	Tax Administration Laws Amendment Act, 2014	Act No. 44 of 2014	GG 38406	20 January 2015

2013	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2013	Act No. 23 of 2013	GG 37104	2 December 2013
2013	Taxation Laws Amendment Act, 2013	Act No. 31 of 2013	GG 37158	12 December 2013
2013	Tax Administration Laws Amendment Act, 2013	Act No. 39 of 2013	GG 37236	16 January 2014

2012	Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2012	Act No. 13 of 2012	GG 35775	9 October 2012
2012	Tax Administration Laws Amendment Act, 2012	Act No. 21 of 2012	GG 36036	20 December 2012
2012	Taxation Laws Amendment Act, 2012	Act No. 22 of 2012	GG 36122	1 February 2013

2011	Taxation Laws Amendment Act, 2011	Act No. 24 of 2011	GG 34927	10 January 2012
2011	Taxation Laws Second Amendment Act, 2011	Act No. 25 of 2011	GG 34867	14 December 2011

2010	Taxation Laws Amendment Act, 2010	Act No. 7 of 2010	GG 33726	2 November 2010
2010	Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010	Act No. 8 of 2010	GG 33727	2 November 2010

2009	Taxation Laws Amendment Act, 2009	Act No. 17 of 2009	GG 32610	30 September 2009
2009	Taxation Laws Second Amendment Act, 2009	Act No. 18 of 2009	GG 32611	30 September 2009

2008	Taxation Laws Amendment Act, 2008	Act No. 3 of 2008	GG 31267	22 July 2008
2008	Taxation Laws Second Amendment Act, 2008	Act No. 4 of 2008	GG 31208	3 July 2008
2008	Revenue Laws Amendment Act, 2008	Act No. 60 of 2008	GG 31781	8 January 2009
2008	Revenue Laws Second Amendment Act, 2008	Act No. 61 of 2008	GG 31782	8 January 2009

2007	Taxation Laws Amendment Act, 2007	Act No. 8 of 2007	GG 30157	8 August 2007
2007	Taxation Laws Second Amendment Act, 2007	Act No. 9 of 2007	GG 30158	8 August 2007
2007	Securities Transfer Tax Act, 2007	Act No. 25 of 2007	GG 30652	8 January 2008
2007	Securities Transfer Tax Administration Act, 2007	Act No. 26 of 2007	GG 30653	8 January 2008
2007	Revenue Laws Amendment Act, 2007	Act No. 35 of 2007	GG 30656	8 January 2008
2007	Revenue Laws Second Amendment Act, 2007	Act No. 36 of 2007	GG 30657	8 January 2008

2006	Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006	Act No. 9 of 2006	GG 29068	25 July 2006
2006	Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006	Act No. 10 of 2006	GG 29069	25 July 2006
2006	Revenue Laws Amendment Act, 2006	Act No. 20 of 2006	GG 29603	7 February 2007
2006	Revenue Laws Second Amendment Act, 2006	Act No. 21 of 2006	GG 29604	7 February 2007

2005	Taxation Laws Amendment Act, 2005	Act No. 9 of 2005	GG 27815	13 July 2005
2005	Taxation Laws Second Amendment Act, 2005	Act No. 10 of 2005	GG 27786	13 July 2005
2005	Revenue Laws Amendment Act, 2005	Act No. 31 of 2005	GG 28450	1 February 2006
2005	Revenue Laws Second Amendment Act, 2005	Act No. 32 of 2005	GG 28451	1 February 2006

2004	Taxation Laws Amendment Act, 2004	Act No. 16 of 2004	GG 26612	27 July 2004
2004	Revenue Laws Amendment Act, 2004	Act No. 32 of 2004	GG 27188	24 January 2005
2004	Second Revenue Laws Amendment Act, 2004	Act No. 34 of 2004	GG 27189	24 January 2005

2003	Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003	Act No. 12 of 2003	GG 25047	31 May 2003
2003	Revenue Laws Amendment Act, 2003	Act No. 45 of 2003	GG 25864	22 December 2003

2002	Taxation Laws Amendment Act, 2002	Act No. 30 of 2002	GG 23709	5 August 2002
2002	South African Revenue Service Amendment Act, 2002	Act No. 46 of 2002	GG 24106	27 November 2002
2002	Revenue Laws Amendment Act, 2002	Act No. 74 of 2002	GG 24181	13 December 2002

2001	Taxation Laws Amendment Act, 2001	Act No. 5 of 2001	GG 22389	20 June 2001
2001	Revenue Laws Amendment Act, 2001	Act No. 19 of 2001	GG 22532	27 July 2001
2001	Second Revenue Laws Amendment Act, 2001	Act No. 60 of 2001	GG 22923	12 December 2001

2000	Taxation Laws Amendment Act, 2000	Act No. 30 of 2000	GG 21390	19 July 2000
2000	Revenue Laws Amendment Act, 2000	Act No. 59 of 2000	GG 21848	6 December 2000

1999	Taxation Laws Amendment Act, 1999	Act No. 32 of 1999	GG 19911	31 March 1999
1999	Revenue Laws Amendment Act, 1999	Act No. 53 of 1999	GG 20656	24 November 1999

1998	Taxation Laws Amendment Act, 1998	Act No. 30 of 1998	GG 19013	29 June 1998

1997	Taxation Laws Amendment Act, 1997	Act No. 27 of 1997	GG 18113	4 July 1997
1997	Income Tax Act, 1997	Act No. 28 of 1997	GG 18114	4 July 1997

Last Updated: 22/01/2021 5:34 PM