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Words in bold type in square brackets indicate …
2No. 39586 GOVERNMENT GAZETTE, 8 January 2016 act no . 23 of 2015 Tax Administration Laws amendment Act, 2015 GENERAL EXPLANATORY NOTE:[] Words in bold type in square brackets indicate omissions fromexisting underlined with a solid line indicate insertions inexisting amend the Income Tax Act, 1962, so as to effect consequential and textualamendments; to delete a provision; and to amend certain provisions; amend the Customs and Excise Act, 1964, to insert a provision; amend the Excise Duty Act, 1964, so as to insert certain provisions and toamend certain provisions; amend the Value-Added Tax Act, 1991, so as to amend certain provisions; amend the Skills Development Levies Act, 1999, so as to amend provisions; amend the Taxation Laws Second amendment Act, 2008, so as to amend aneffective date; amend the Mineral and Petroleum Resources Royalty (Administration) Act,2008, so as to amend a penalty provision; amend the Tax Administration Act, 2011, so as to amend certain provisions; toeffect technical corrections.
4 39586 GOVERNMENT 8 2016 Act No. 23 of 2015 T 2015 Amendment of section 3 of Act 58 of 1962, as amended by section 3 of Act 141 of 1992, section 3 ofAct 21 of 1994, section 3 ofAct 21 of 1995, section 20 ofAct 30 of
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