Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)

Part IV : Miscellaneous

14. Short title and commencement
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(1)This Act is called the Employment Tax Incentive Act, 2013.

 

(2)Sections 2, 3, 4, 5 and 6 must not apply in respect of any employer registered as such with the South African Revenue Service, as contemplated in Chapter 3 of the Tax Administration Act, 2011 (Act No. 28 of 2011), after 25 March 2020.

[Section 14(2) substituted by section 11 of the Disaster Management Tax Relief Act, 2020 (Act No. 13 of 2020), GG43883, 5 November 2020]

 

(3)Section 10 comes into operation on a date determined by the Minister of Finance in the Gazette.