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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 |
|---|---|---|---|---|
| 2023 | Taxation Laws Amendment Act, 2023 | Act 17 of 2023 | GG 49894 | 22 December 2023 |
| 2023 | Tax Administration Laws Amendment Act, 2023 | Act 18 of 2023 | GG 49947 | 22 December 2023 |
| 2023 | Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2023 | Act 19 of 2023 | GG 49948 | 22 December 2023 |
| 2022 | Taxation Laws Amendment Act, 2022 | Act 20 of 2022 | GG 47826 | 5 January 2023 |
| 2022 | Tax Administration Laws Amendment Act, 2022 | Act 16 of 2022 | GG 47827 | 5 January 2023 |
| 2022 | Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 | Act 19 of 2022 | GG 47825 | 5 January 2023 |
| 2021 | Tax Administration Laws Amendment Act, 2021 | Act 21 of 2021 | GG 45788 | 19 January 2022 |
| 2021 | Taxation Laws Amendment Act, 2021 | Act 20 of 2021 | GG 45787 | 19 January 2022 |
| 2021 | Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 | Act 19 of 2021 | GG 45786 | 19 January 2022 |
| 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 |
