Taxation Laws Amendment Act 17 of 2009 - gov.za document page

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[Taxation Laws Amendment Act 17 of 2009]() </div> </div> <div> <div class="hidden" data-drupal-messages-fallback=""> </div> </div> <div role="main"> <span id="main-content"></span> <div class="md:flex"> <div> <div class="p-5 bg-gov-lightgray mb-10 searchblock"> <div id="block-exp-doc-search-page" class="views-exposed-form" data-drupal-selector="views-exposed-form-doc-search-page"> <div class="js-form-item form-item js-form-type-textfield form-item-search-query js-form-item-search-query"> Keyword </div> <div class="js-form-item form-item js-form-type-select form-item-field-gcisdoc-doctype js-form-item-field-gcisdoc-doctype"> Document Type - Any -ActsBillsDraft billsConstitutionConstitutional amendmentsNoticesGreen papersWhite papersTendersAnnual reportsOther </div> <div class="js-form-item form-item js-form-type-select form-item-field-gcisdoc-subjects js-form-item-field-gcisdoc-subjects"> Subjects - Any -Agriculture: Animals and animal productsAgriculture: Departmental reportsAgriculture: Fertilizers, pests, feeds and remediesAgriculture: Food safety and researchAgriculture: Labour, conservation and financeAgriculture: Plant breeding and improvementAgriculture: PlantsAgriculture: Trade and marketingArts and cultureCensus and statisticsChildren, gender, women, youth and people with disabilitiesCooperative governance: Disaster managementCooperative governance: LocalCooperative governance: ProvincialCooperative governance: TraditionalDefenceEducation: Adult, early childhood, continuingEducation: Departmental reportsEducation: Qualification standardsEducation: SchoolsEducation: Skills developmentEducation: Standards bodiesEducation: UniversitiesElectionsEnvironment: Air quality and weatherEnvironment: Biodiversity and conservationEnvironment: Departmental reportsEnvironment: Fishery, coasts and oceansEnvironment: ForestryEnvironment: Waste and chemicalsFinance: Accounting and auditingFinance: Banking and currencyFinance: Customs and exciseFinance: Financial marketsFinance: Financial servicesFinance: InsuranceFinance: Negotiable instrumentsFinance: Public financeFinance: RevenueFinance: Salaries and pensionsFinance: TaxForeign AffairsHealth: Departmental reportsHealth: Medical professionsHealth: Medical schemesHealth: Medicine, laboratories and pharmaciesHealth: Public healthHome affairsHousingJustice: Constitutional issuesJustice: Correctional servicesJustice: Human rightsJustice: Legal issuesLabour: Bargaining councilsLabour: Departmental reportsLabour: Dispute resolutionLabour: Employers' organisationsLabour: Employment equity and conditionsLabour: Occupational health and safetyLabour: Trade unionsLabour: UnemploymentLandMediaMinerals and energy: Electricity, nuclear and petroleumMinerals and energy: Mining and mineralsPostal affairsPublic enterprisesPublic servicePublic worksSafety and securityScience and technologySocial developmentSportTelecommunicationsTourismTrade and industry: CompaniesTrade and industry: CompetitionTrade and industry: Consumer protection, fair tradeTrade and industry: CooperativesTrade and industry: Departmental reportsTrade and industry: Economy, empowerment and investmentTrade and industry: Industrial developmentTrade and industry: International tradeTrade and industry: Patents, designs and copyrightTrade and industry: Regulated industriesTrade and industry: Weights, measures and standardsTransport: AirTransport: LandTransport: SeaWater </div> <span class="fieldset-legend"></span> <div class="fieldset-wrapper"> <div class="js-form-item form-item js-form-type-date form-item-field-gcisdoc-document-date-min js-form-item-field-gcisdoc-document-date-min"> Start Date </div> <div class="js-form-item form-item js-form-type-date form-item-field-gcisdoc-document-date-max js-form-item-field-gcisdoc-document-date-max"> End Date </div> </div> <div id="edit-actions" class="form-actions js-form-wrapper form-wrapper" data-drupal-selector="edit-actions"> </div> </div> </div> </div> <div class="grow"> <div> <div id="block-tailwindcss-page-title"> # <span>Taxation Laws Amendment Act 17 of 2009</span> </div> </div> <div> <div id="block-eco-omega-system-main"> <div class="node-content"> <div class="field field--name-field-gcisdoc-files field--type-file field--label-above"> <div class="field__label"> Files </div> <div class="field__items"> <div class="field__item"> | Attachment | Size | | ----------------------------------------------------------------------------------------------------------------------------------------------- | -------- | | <span class="file file--mime-application-pdf file--application-pdf">[a172009.pdf](/sites/default/files/gcis_document/201409/a172009.pdf)</span> | 387.4 KB | </div> </div> </div> <div class="field field--name-field-gcisdoc-act-number field--type-string field--label-hidden field__item"> 17 of 2009 </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"> The Taxation Laws Amendment Act 17 of 2009 aims: - to - amend the [Transfer Duty Act, 1949](https://www.gov.za/documents/transfer-duty-act-28-may-2015-1032), so as: - to amend a definition; - to make a new provision; - to provide for an exemption; to effect consequential amendments; - amend the [Estate Duty Act, 1955](https://www.gov.za/documents/estate-duty-act-19-may-2015-1254), so as to make further provision for a deduction; - amend the [Income Tax Act, 1962](https://www.gov.za/documents/income-tax-act-29-may-1962-0000), so as: - to fix the rates of normal tax and amend monetary amounts; - to amend and insert certain definitions; - to effect technical corrections; - to repeal certain provisions; - to amend certain provisions; - to make a new provision; - to effect textual and consequential amendments; - amend the [Customs and Excise Act, 1964](https://www.gov.za/documents/customs-and-excise-act-31-jul-1964-0000), so as: - to amend the air passenger tax; - to amend rates of duty in Schedule No. 1; - to provide for the continuation of certain amendments to the Schedule; - amend the [Banks Act, 1990](https://www.gov.za/documents/deposit-taking-institutions-act-6-mar-2015-1030), so as to effect a consequential amendment; - amend the [Value-Added Tax Act, 1991](https://www.gov.za/documents/value-added-tax-act-12-may-2015-0846), so as: - to amend monetary amounts;  - to insert a new provision; - to effect consequential amendments; - amend the [Taxation Laws Amendment Act, 2004](https://www.gov.za/documents/taxation-laws-amendment-act-2), so as to change an effective date; - amend the [Revenue Laws Amendment Act, 2006](https://www.gov.za/documents/revenue-laws-amendment-act-1), so as to change effective dates; - amend the [Diamond Export Levy Act, 2007,](https://www.gov.za/documents/diamond-export-levy-act) so as: - to insert a definition; - to clarify a provision; - amend the [Securities Transfer Tax Act, 2007](https://www.gov.za/documents/securities-transfer-tax-act), so as to make a textual amendment; - amend the [Mineral and Petroleum Resources Royalty Act, 2008](https://www.gov.za/documents/mineral-and-petroleum-resources-royalty-act), so as: - to amend effective dates; - to amend provisions; - to update a Schedule; - amend the [Revenue Laws Amendment Act, 2008](https://www.gov.za/documents/revenue-laws-amendment-act-8), so as to amend commencement provisions; - introduce measures relating to sharing of general fuel levy revenue; - provide for special measures relating to zero-rating of certain goods and services; - and to provide for matters connected therewith. ### Commencement 30 September 2009, unless otherwise indicated in the Act or by Proclamation. ### Amendments - [Amended by Taxation Laws Amendment Act 22 of 2012](https://www.gov.za/documents/taxation-laws-amendment-act-17) - [Amended by Taxation Laws Amendment Act 24 of 2011](https://www.gov.za/documents/taxation-laws-amendment-act-16) - [Amended by Taxation Laws Amendment Act 7 of 2010](https://www.gov.za/documents/taxation-laws-amendment-act-15) </div> <div class="h-px bg-gov-sharegray mt-10"> </div> <div class="grid grid-cols-1 md:grid-cols-2 mt-4"> <div> ### Share this page <div class="share-icons inline-flex items-center"> [](https://www.facebook.com/sharer.php?u=https://www.gov.za//documents/taxation-laws-amendment-act-14 "Share on Facebook") <div class="inline ml-2 mr-5 text-gov-sharegray"> Facebook </div> [](https://twitter.com/share?url=https://www.gov.za//documents/taxation-laws-amendment-act-14 "Share on Twitter") <div class="inline ml-2 mr-5 text-gov-sharegray"> Twitter </div> [](https://api.whatsapp.com:/send?text=https://www.gov.za//documents/taxation-laws-amendment-act-14 "Share on WhatsApp") <div class="inline ml-2 mr-5 text-gov-sharegray"> WhatsApp </div> </div> </div> <div> </div> </div> </div> </div> </div> </div> </div> <div class="container max-w-7xl mx-auto"> <div class="footer-graphic hidden md:inline">  </div> <div class="footer-graphic block md:hidden">  </div> </div> </div> </div> <div id="footer" class="pt-10 bg-footer-bg"> <div class="container max-w-7xl mx-auto px-4"> ## Explore <span class="block bg-gov-gray-500 h-px my-2"></span> <div class="grid grid-cols-1 md:grid-cols-3 mb-20"> <div class="py-2"> <div> ## Explore Gov.za - 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