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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.

2 39586 GOVERNMENT 8 2016 Act o 2 o 2015 T 2015 GENERAL EXPLANATORY NOTE: [] Words in bold type in square brackets indicate omissions from existing enactments. Words underlined with a solid line indicate insertions in

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