28 July 2021 – Treasury published explanatory notes on the emergency tax measures in response to the continuing COVID-19 pandemic and recent unrest in the country:
- Extension of the expanded Employment Tax Incentive (ETI) age eligibility criteria and amount claimable. The proposed measures will apply for a period of four months and will come into operation on 1 August 2021 and end on 30 November 2021.
- Extension of the deferral of the payment of employees’ tax liabilities for tax compliant small to medium sized businesses. The proposed measures will come into operation on 1 August 2021 and end on 31 October 2021.
- Deferral of excise duties on alcoholic beverages with immediate effect.
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