SARS - Amendment Acts (web page)

<td>1 April 2026</td> </tr> <tr class="even"> <td>2026</td> <td>Tax Administration Laws Amendment Act, 2026</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2026-02-tax-administration-laws-amendment-act-4-of-2026-gg-54447-1-april-2026/">Act 4 of 2026</a></td> <td>GG 54447</td>

<td>1 April 2026</td> </tr> <tr class="odd"> <td>2026</td> <td>Taxation Laws Amendment Act, 2026</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2026-03-taxation-laws-amendment-act-5-of-2026-gg-54448-1-april-2026/">Act 5 of 2026</a></td> <td>GG 54448</td>

<td>1 April 2026</td> </tr> <tr class="even"> <td>2025</td> <td>Revenue Laws Amendment Act, 2025</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2025-01-revenue-laws-amendment-act-6-of-2025-gg-53916-24-december-2025/">Act 6 of 2025</a></td> <td>GG 53916</td>

<td>24 December 2025</td> </tr> <tr class="odd"> <td>2024</td> <td>Rates and Monetary Amounts Amendment Act, 2024</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2024-05-rates-and-monetary-amounts-amendment-act-45-of-2024-gg-51829-24-december-2024/">Act 45 of 2024</a></td> <td>GG 51829</td>

<td>24 December 2024</td> </tr> <tr class="even"> <td>2024</td> <td>Revenue Laws Second Amendment Act, 2024</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2024-04-revenue-laws-second-amendment-act-44-of-2024-gg-51828-24-december-2024/">Act 44 of 2024</a></td> <td>GG 51828</td>

<td>24 December 2024</td> </tr> <tr class="odd"> <td>2024</td> <td>Tax Administration Laws Amendment Act, 2024</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2024-03-tax-administration-laws-amendment-act-43-of-2024-gg-51827-24-december-2024/">Act 43 of 2024</a></td> <td>GG 51827</td>

<td>24 December 2024</td> </tr> <tr class="even"> <td>2024</td> <td>Taxation Laws Amendment Act, 2024</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2024-02-taxation-laws-amendment-act-42-of-2024-gg-51826-24-december-2024/">Act 42 of 2024</a></td> <td>GG 51826</td>

<td>24 December 2024</td> </tr> <tr class="odd"> <td>2024</td> <td>Revenue Laws Amendment Act, 2024</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2024-01-revenue-laws-amendment-act-12-of-2024-gg-50750-4-june-2024/">Act 12 of 2024</a></td> <td>GG 50750</td>

<td>4 June 2024</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2023</td> <td>Taxation Laws Amendment Act, 2023</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2023-03-taxation-laws-amendment-act-17-of-2023-gg-49894-notice-4226-22-december-2023/">Act 17 of 2023</a></td> <td>GG 49894</td>

<td>22 December 2023</td> </tr> <tr class="even"> <td>2023</td> <td>Tax Administration Laws Amendment Act, 2023</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2023-02-tax-administration-laws-amendment-act-18-of-2023-gg-49947-notice-4227-22-december-2023/">Act 18 of 2023</a></td> <td>GG 49947</td>

<td>22 December 2023</td> </tr> <tr class="odd"> <td>2023</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2023</td> <td><a href="https://www.sars.gov.za/legal-lprim-aa-2023-01-rates-and-monetary-amounts-and-amendment-of-revenue-laws-act-19-of-2023-gg-49948-notice-4228-22-december-2023/">Act 19 of 2023</a></td> <td>GG 49948</td>

<td>22 December 2023</td> </tr> <tr class="even"> <td>2022</td> <td>Taxation Laws Amendment Act, 2022</td> <td><a href="https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/LPrim-AA-2022-02-Taxation-Laws-Amendment-Act-20-of-2022-GG-47826-5-Jan-2023.pdf">Act 20 of 2022</a></td> <td>GG 47826</td>

<td>5 January 2023</td> </tr> <tr class="odd"> <td>2022</td> <td>Tax Administration Laws Amendment Act, 2022</td> <td><a href="https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/LPrim-AA-2022-03-Tax-Administration-Laws-Amendment-Act-16-of-2022-GG-47827-5-Jan-2023.pdf">Act 16 of 2022</a></td> <td>GG 47827</td>

<td>5 January 2023</td> </tr> <tr class="even"> <td>2022</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022</td> <td><a href="https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/LPrim-AA-2022-01-Rates-and-Monetary-Amounts-and-Amendment-of-Revenue-Laws-Act-19-of-2022-GG-47825-5-Jan-2023.pdf">Act 19 of 2022</a></td> <td>GG 47825</td>

<td>5 January 2023</td> </tr> <tr class="odd"> <td>2021</td> <td>Tax Administration Laws Amendment Act, 2021</td> <td><a href="https://www.sars.gov.za/lprim-aa-2021-03-tax-administration-laws-amendment-act-21-of-2021-gg-45788-19-jan-2022/">Act 21 of 2021</a></td> <td>GG 45788</td>

<td>19 January 2022</td> </tr> <tr class="even"> <td>2021</td> <td>Taxation Laws Amendment Act, 2021</td> <td><a href="https://www.sars.gov.za/lprim-aa-2021-02-taxation-laws-amendment-act-20-of-2021-gg-45787-19-jan-2022/">Act 20 of 2021</a></td> <td>GG 45787</td>

<td>19 January 2022</td> </tr> <tr class="odd"> <td>2021</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021</td> <td><a href="https://www.sars.gov.za/lprim-aa-2021-01-rates-and-monetary-amounts-and-amendment-of-revenue-laws-act-19-of-2021-gg-45786-19-jan-2022/">Act 19 of 2021</a></td> <td>GG 45786</td>

<td>19 January 2022</td> </tr> <tr class="even"> <td>2020</td> <td><p>Tax Administration Laws Amendment Act, 2020</p> <p>See <a href="https://www.sars.gov.za/lprim-aa-2020-01a-media-statement-publication-of-the-2020-tax-acts-and-accompanying-documentation-22-january-2021/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lprim-aa-2020-03-tax-administration-laws-amendment-act-24-of-2020-gg44082-20-january-2021/">Act No. 24 of 2020</a></td> <td>GG 44082</td>

<td>20 January 2021</td> </tr> <tr class="odd"> <td>2020</td> <td><p>Taxation Laws Amendment Act, 2020</p> <p>See <a href="https://www.sars.gov.za/lprim-aa-2020-01a-media-statement-publication-of-the-2020-tax-acts-and-accompanying-documentation-22-january-2021/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lprim-aa-2020-02-taxation-laws-amendment-act-23-of-2020-gg44082-20-january-2021/">Act No. 23 of 2020</a></td> <td>GG 44082</td>

<td>20 January 2021</td> </tr> <tr class="even"> <td>2020</td> <td><p>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020</p> <p>See <a href="https://www.sars.gov.za/lprim-aa-2020-01a-media-statement-publication-of-the-2020-tax-acts-and-accompanying-documentation-22-january-2021/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lprim-aa-2020-01-rates-and-monetary-amounts-act-22-of-2020-gg44082-20-january-2021/">Act No. 22 of 2020</a></td> <td>GG 44082</td>

<td>20 January 2021</td> </tr> <tr class="odd"> <td>2019</td> <td>Taxation Laws Amendment Act, 2019</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2019-03-taxation-laws-amendment-act-34-of-2019-gg42951-15-january-2020/">Act No. 34 of 2019</a></td> <td>GG 42951</td>

<td>15 January 2020</td> </tr> <tr class="even"> <td>2019</td> <td>Tax Administration Laws Amendment Act, 2019</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2019-02-tax-administration-laws-amendment-act-33-of-2019-gg42951-15-january-2020/">Act No. 33 of 2019</a></td> <td>GG 42952</td>

<td>15 January 2020</td> </tr> <tr class="odd"> <td>2019</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2019-04-rates-and-monetary-amounts-amendment-act-32-of-2019-gg42951-15-january-2020/">Act No. 32 of 2019</a></td> <td>GG 42950</td>

<td>15 January 2020</td> </tr> <tr class="even"> <td>2019</td> <td>Customs and Excise Amendment Act, 2019</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2019-01-customs-and-excise-amendment-act-13-of-2019-gg-42480-23-may-2019/">Act No. 13 of 2019</a></td> <td>GG 42480</td>

<td>23 May 2019</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2018</td> <td><p>Taxation Laws Amendment Act, 2018</p> <p>See <a href="https://www.sars.gov.za/lapd-lprim-aa-2018-03a-media-statement-publication-of-the-2018-tax-acts-and-accompanying-documentation/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2018-03-taxation-laws-amend-act-23-of-2018-gg-42172/">Act No. 23 of 2018</a></td> <td>GG 42172</td>

<td>17 January 2019</td> </tr> <tr class="odd"> <td>2018</td> <td><p>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018</p> <p>See <a href="https://www.sars.gov.za/lapd-lprim-aa-2018-03a-media-statement-publication-of-the-2018-tax-acts-and-accompanying-documentation/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2018-01-rates-and-monetary-amounts-and-amendment-of-revenue-laws-act-21-of-2018-gg-42171/">Act No. 21 of 2018</a></td> <td>GG 42171</td>

<td>17 January 2019</td> </tr> <tr class="even"> <td>2018</td> <td><p>Tax Administration Laws Amendment Act, 2018</p> <p>See <a href="https://www.sars.gov.za/lapd-lprim-aa-2018-03a-media-statement-publication-of-the-2018-tax-acts-and-accompanying-documentation/">media statement</a></p></td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2018-02-tax-administration-laws-amendment-act-22-of-2018-gg-42169/">Act No. 22 of 2018</a></td> <td>GG 42169</td>

<td>17 January 2019</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2017</td> <td>Taxation Laws Amendment Act, 2017</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-07-taxation-laws-amendment-act-17-of-2017-gg-41341-18-december-2017/">Act No. 17 of 2017</a></td> <td>GG 41342</td>

<td>18 December 2017</td> </tr> <tr class="odd"> <td>2017</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-05-rates-and-monetary-amounts-and-amendment-revenue-laws-act-14-of-2017-gg-41323/">Act No. 14 of 2017</a></td> <td>GG 41323</td>

<td>14 December 2017</td> </tr> <tr class="even"> <td>2017</td> <td>Tax Administration Laws Amendment Act, 2017</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-06-tax-administration-laws-amendment-act-13-of-2017-gg-41341-18-december-2017/">Act No. 13 of 2017</a></td> <td>GG 41341</td>

<td>18 December 2017</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2016</td> <td>Tax Administration Laws Amendment Act, 2016</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-04-tax-administration-laws-amendment-act-16-of-2016-gg-40563/">Act No. 16 of 2016</a></td> <td>GG 40563</td>

<td>19 January 2017</td> </tr> <tr class="odd"> <td>2016</td> <td>Taxation Laws Amendment Act, 2016</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-03-taxation-laws-amendment-act-15-of-2016-gg-40562/">Act No. 15 of 2016</a></td> <td>GG 40562</td>

<td>19 January 2017</td> </tr> <tr class="even"> <td>2016</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-02-rates-and-monetary-amounts-and-amendment-of-revenue-laws-administration-act-14-of-2016-gg-40561/">Act No. 14 of 2016</a></td> <td>GG 40561</td>

<td>19 January 2017</td> </tr> <tr class="odd"> <td>2016</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2017-01-rates-and-monetary-amounts-and-amendment-of-revenue-laws-act-act-13-of-2016-gg-40560/">Act No. 13 of 2016</a></td> <td>GG 40560</td>

<td>19 January 2017</td> </tr> <tr class="even"> <td>2016</td> <td>Revenue Laws Amendment Act, 2016</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2016-03-revenue-laws-amendment-act-2-of-2016-gg-40006/">Act No. 2 of 2016</a></td> <td>GG 40006</td>

<td>20 May 2016</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2015</td> <td>Taxation Laws Amendment Act, 2015</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2016-02-taxation-laws-amendment-act-25-of-2015-gg-39588/">Act No. 25 of 2015</a></td> <td>GG 39588</td>

<td>8 January 2016</td> </tr> <tr class="odd"> <td>2015</td> <td>Tax Administration Laws Amendment Act, 2015</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2016-01-tax-administration-laws-amendment-act-23-of-2015-gg-39586/">Act No. 23 of 2015</a></td> <td>GG 39586</td>

<td>8 January 2016</td> </tr> <tr class="even"> <td>2015</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 </td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2015-01-rates-and-monetary-amounts-amendment-act-13-of-2015-gg-39421/">Act No. 13 of 2015</a></td> <td>GG 39421</td>

<td>17 November 2015</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2014</td> <td>Customs and Excise Amendment Act, 2014 </td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2014-02-taxation-laws-amendment-act-43-of-2014-gg-38405/"><span style="color: #0072bc;">Act No. 32 of 2014</span></a></td> <td>GG 37863</td>

<td>23 July 2014</td> </tr> <tr class="odd"> <td>2014</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014 </td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2014-01-rates-and-monetary-amounts-amendment-act-42-of-2014-gg-38404/">Act No. 42 of 2014</a></td> <td>GG 38404</td>

<td>20 January 2015</td> </tr> <tr class="even"> <td>2014</td> <td>Taxation Laws Amendment Act, 2014 </td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2014-02-taxation-laws-amendment-act-43-of-2014-gg-38405/">Act No. 43 of 2014</a></td> <td>GG 38405</td>

<td>20 January 2015</td> </tr> <tr class="odd"> <td>2014</td> <td>Tax Administration Laws Amendment Act, 2014 </td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2014-03-tax-administration-laws-amendment-act-44-of-2014-gg-38406/">Act No. 44 of 2014</a></td> <td>GG 38406</td>

<td>20 January 2015</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td><p>2013</p></td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2013</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2013-01-rates-monetary-amounts-amendment-revenue-laws-act-2013-gg-37104-2/">Act No. 23 of 2013</a></td> <td>GG 37104</td>

<td>2 December 2013</td> </tr> <tr class="even"> <td><p>2013</p></td> <td>Taxation Laws Amendment Act, 2013</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2013-02-taxation-laws-amendment-act-2013-gg-37158/">Act No. 31 of 2013</a></td> <td>GG 37158</td>

<td>12 December 2013</td> </tr> <tr class="odd"> <td><p>2013</p></td> <td>Tax Administration Laws Amendment Act, 2013</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2013-03-tax-administration-laws-amendment-act-39-of-2013-gg-37236/">Act No. 39 of 2013</a></td> <td>GG 37236</td>

<td>16 January 2014</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2012</td> <td>Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2012</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2012-01-rates-monetary-amounts-amendment-revenue-laws-act-2012/">Act No. 13 of 2012</a></td> <td>GG 35775</td>

<td>9 October 2012</td> </tr> <tr class="even"> <td>2012</td> <td>Tax Administration Laws Amendment Act, 2012</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2012-02-tax-administration-laws-amendment-act-2012/">Act No. 21 of 2012</a></td> <td>GG 36036</td>

<td>20 December 2012</td> </tr> <tr class="odd"> <td>2012</td> <td>Taxation Laws Amendment Act, 2012</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2012-03-taxation-laws-amendment-act-2012/">Act No. 22 of 2012</a></td> <td>GG 36122</td>

<td>1 February 2013</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2011</td> <td>Taxation Laws Amendment Act, 2011</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2011-02-taxation-laws-amendment-act-2011/">Act No. 24 of 2011</a></td> <td>GG 34927</td>

<td>10 January 2012</td> </tr> <tr class="even"> <td>2011</td> <td>Taxation Laws Second Amendment Act, 2011</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2011-01-taxation-laws-second-amendment-act-2011/">Act No. 25 of 2011</a></td> <td>GG 34867</td>

<td>14 December 2011</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2010</td> <td>Taxation Laws Amendment Act, 2010</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2010-01-taxation-laws-amendment-act-2010/">Act No. 7 of 2010</a></td> <td>GG 33726</td>

<td>2 November 2010</td> </tr> <tr class="odd"> <td>2010</td> <td>Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2010-02-vdp-taxation-laws-second-amendment-act-2010/">Act No. 8 of 2010</a></td> <td>GG 33727</td>

<td>2 November 2010</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2009</td> <td>Taxation Laws Amendment Act, 2009</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2009-01-taxation-laws-amendment-act-2009/">Act No. 17 of 2009</a></td> <td>GG 32610</td>

<td>30 September 2009</td> </tr> <tr class="even"> <td>2009</td> <td>Taxation Laws Second Amendment Act, 2009</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2009-02-taxation-laws-second-amendment-act-2009/">Act No. 18 of 2009</a></td> <td>GG 32611</td>

<td>30 September 2009</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2008</td> <td>Taxation Laws Amendment Act, 2008</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2008-01-taxation-laws-amendment-act-2008/">Act No. 3 of 2008</a></td> <td>GG 31267</td>

<td>22 July 2008</td> </tr> <tr class="odd"> <td>2008</td> <td>Taxation Laws Second Amendment Act, 2008</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2008-02-taxation-laws-second-amendment-act-2008/">Act No. 4 of 2008</a></td> <td>GG 31208</td>

<td>3 July 2008</td> </tr> <tr class="even"> <td>2008</td> <td>Revenue Laws Amendment Act, 2008</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2008-03-revenue-laws-amendment-act-2008/">Act No. 60 of 2008</a></td> <td>GG 31781</td>

<td>8 January 2009</td> </tr> <tr class="odd"> <td>2008</td> <td>Revenue Laws Second Amendment Act, 2008</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2008-04-revenue-laws-second-amendment-act-2008/">Act No. 61 of 2008</a></td> <td>GG 31782</td>

<td>8 January 2009</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2007</td> <td>Taxation Laws Amendment Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-05-taxation-laws-amendment-act-2007/">Act No. 8 of 2007</a></td> <td>GG 30157</td>

<td>8 August 2007</td> </tr> <tr class="even"> <td>2007</td> <td>Taxation Laws Second Amendment Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-06-taxation-laws-second-amendment-act-2007/">Act No. 9 of 2007</a></td> <td>GG 30158</td>

<td>8 August 2007</td> </tr> <tr class="odd"> <td>2007</td> <td>Securities Transfer Tax Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-01-securities-transfer-tax-act-2007/">Act No. 25 of 2007</a></td> <td>GG 30652</td>

<td>8 January 2008</td> </tr> <tr class="even"> <td>2007</td> <td>Securities Transfer Tax Administration Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-02-securities-transfer-tax-administration-act-2007/">Act No. 26 of 2007</a></td> <td>GG 30653</td>

<td>8 January 2008</td> </tr> <tr class="odd"> <td>2007</td> <td>Revenue Laws Amendment Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-03-revenue-laws-amendment-act-2007/">Act No. 35 of 2007</a></td> <td>GG 30656</td>

<td>8 January 2008</td> </tr> <tr class="even"> <td>2007</td> <td>Revenue Laws Second Amendment Act, 2007</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2007-04-revenue-laws-second-amendment-act-2007/">Act No. 36 of 2007</a></td> <td>GG 30657</td>

<td>8 January 2008</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2006</td> <td>Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2006-01-small-business-tax-amnesty-amendment-taxation-laws-act-2006/">Act No. 9 of 2006</a></td> <td>GG 29068</td>

<td>25 July 2006</td> </tr> <tr class="odd"> <td>2006</td> <td>Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2006-02-second-small-business-tax-amnesty-amendment-taxation-laws-act-2006/">Act No. 10 of 2006</a></td> <td>GG 29069</td>

<td>25 July 2006</td> </tr> <tr class="even"> <td>2006</td> <td>Revenue Laws Amendment Act, 2006</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2006-03-revenue-laws-amendment-act-2006/">Act No. 20 of 2006</a></td> <td>GG 29603</td>

<td>7 February 2007</td> </tr> <tr class="odd"> <td>2006</td> <td>Revenue Laws Second Amendment Act, 2006</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2006-04-revenue-laws-second-amendment-act-2006/">Act No. 21 of 2006</a></td> <td>GG 29604</td>

<td>7 February 2007</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2005</td> <td>Taxation Laws Amendment Act, 2005</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2005-01-taxation-laws-amendment-act-2005/">Act No. 9 of 2005</a></td> <td>GG 27815</td>

<td>13 July 2005</td> </tr> <tr class="even"> <td>2005</td> <td>Taxation Laws Second Amendment Act, 2005</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2005-02-taxation-laws-second-amendment-act-2005/">Act No. 10 of 2005</a></td> <td>GG 27786</td>

<td>13 July 2005</td> </tr> <tr class="odd"> <td>2005</td> <td>Revenue Laws Amendment Act, 2005</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2005-03-revenue-laws-amendment-act-2005/">Act No. 31 of 2005</a></td> <td>GG 28450</td>

<td>1 February 2006</td> </tr> <tr class="even"> <td>2005</td> <td>Revenue Laws Second Amendment Act, 2005</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2005-04-revenue-laws-second-amendment-act-2005/">Act No. 32 of 2005</a></td> <td>GG 28451</td>

<td>1 February 2006</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2004</td> <td>Taxation Laws Amendment Act, 2004</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2004-01-taxation-laws-amendment-act-2004/">Act No. 16 of 2004</a></td> <td>GG 26612</td>

<td>27 July 2004</td> </tr> <tr class="odd"> <td>2004</td> <td>Revenue Laws Amendment Act, 2004</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2004-02-revenue-laws-amendment-act-2004/">Act No. 32 of 2004</a></td> <td>GG 27188</td>

<td>24 January 2005</td> </tr> <tr class="even"> <td>2004</td> <td>Second Revenue Laws Amendment Act, 2004</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2004-03-second-revenue-laws-amendment-act-2004/">Act No. 34 of 2004</a></td> <td>GG 27189</td>

<td>24 January 2005</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>2003</td> <td>Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2003-01-exchange-control-amnesty-amendment-taxation-laws-act-2003/">Act No. 12 of 2003</a></td> <td>GG 25047</td>

<td>31 May 2003</td> </tr> <tr class="odd"> <td>2003</td> <td>Revenue Laws Amendment Act, 2003</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2003-02-revenue-laws-amendment-act-2003/">Act No. 45 of 2003</a></td> <td>GG 25864</td>

<td>22 December 2003</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2002</td> <td>Taxation Laws Amendment Act, 2002</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2002-01-taxation-laws-amendment-act-2002/">Act No. 30 of 2002</a></td> <td>GG 23709</td>

<td>5 August 2002</td> </tr> <tr class="even"> <td>2002</td> <td>South African Revenue Service Amendment Act, 2002</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2002-02-sars-amendment-act-2002/">Act No. 46 of 2002</a></td> <td>GG 24106</td>

<td>27 November 2002</td> </tr> <tr class="odd"> <td>2002</td> <td>Revenue Laws Amendment Act, 2002</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2002-03-revenue-laws-amendment-act-2002/">Act No. 74 of 2002</a></td> <td>GG 24181</td>

<td>13 December 2002</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2001</td> <td>Taxation Laws Amendment Act, 2001</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2001-01-taxation-laws-amendment-act-2001/">Act No. 5 of 2001</a></td> <td>GG 22389</td>

<td>20 June 2001</td> </tr> <tr class="even"> <td>2001</td> <td>Revenue Laws Amendment Act, 2001</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2001-02-revenue-laws-amendment-act-2001/">Act No. 19 of 2001</a></td> <td>GG 22532</td>

<td>27 July 2001</td> </tr> <tr class="odd"> <td>2001</td> <td>Second Revenue Laws Amendment Act, 2001</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2001-03-second-revenue-laws-amendment-act-2001/">Act No. 60 of 2001</a></td> <td>GG 22923</td>

<td>12 December 2001</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>2000</td> <td>Taxation Laws Amendment Act, 2000</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2000-01-taxation-laws-amendment-act-2000/">Act No. 30 of 2000</a></td> <td>GG 21390</td>

<td>19 July 2000</td> </tr> <tr class="even"> <td>2000</td> <td>Revenue Laws Amendment Act, 2000</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-2000-02-revenue-laws-amendment-act-2000/">Act No. 59 of 2000</a></td> <td>GG 21848</td>

<td>6 December 2000</td> </tr> <tr class="odd"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="even"> <td>1999</td> <td>Taxation Laws Amendment Act, 1999</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-1999-01-taxation-laws-amendment-act-1999/">Act No. 32 of 1999</a></td> <td>GG 19911</td>

<td>31 March 1999</td> </tr> <tr class="odd"> <td>1999</td> <td>Revenue Laws Amendment Act, 1999</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-1999-02-revenue-laws-amendment-act-1999/">Act No. 53 of 1999</a></td> <td>GG 20656</td>

<td>24 November 1999</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>1998</td> <td>Taxation Laws Amendment Act, 1998</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-1998-01-taxation-laws-amendment-act-1998/">Act No. 30 of 1998</a></td> <td>GG 19013</td>

<td>29 June 1998</td> </tr> <tr class="even"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> </tr> <tr class="odd"> <td>1997</td> <td>Taxation Laws Amendment Act, 1997</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-1997-01-taxation-laws-amendment-act-1997/">Act No. 27 of 1997</a></td> <td>GG 18113</td>

<td>4 July 1997</td> </tr> <tr class="even"> <td>1997</td> <td>Income Tax Act, 1997</td> <td><a href="https://www.sars.gov.za/lapd-lprim-aa-1997-02-income-tax-act-1997/">Act No. 28 of 1997</a></td> <td>GG 18114</td>

<td>4 July 1997</td> </tr> </tbody> </table> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-37330b5b" data-id="37330b5b" data-element_type="column" data-e-type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-ad7dbc9 elementor-hidden-phone elementor-widget elementor-widget-table-of-contents" data-id="ad7dbc9" data-element_type="widget" data-e-type="widget" data-settings="{&quot;exclude_headings_by_selector&quot;:&quot;.faq&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header"> #### Table of Contents </div> <div id="elementor-toc__ad7dbc9" class="elementor-toc__body"> <div class="elementor-toc__spinner-container"> ** </div> </div> </div> </div> </div> </div> </div> </div> <div class="section elementor-section elementor-inner-section elementor-element elementor-element-3afd4bc elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="3afd4bc" data-element_type="section" data-e-type="section" 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