Tax on Retirement Funds Act, 1996 |
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Tax on Retirement Funds Act, 1996 |
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To provide for the taxation of interest and rental income of retirement funds and untaxed policyholder funds of insurers; and to provide for matters connected therewith.
Last update: January 2015
Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996
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The Tax on Retirements Funds Act, 1996 (Act No. 89 of 1991) has been amended by Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014), Government Gazette 38405, Notice No. 21, dated 20 January 2015.
The Act has been amended by The Revenue Laws Second Amendment Act, 2007 (Act No. 36 of 2007), as published in Government Gazette No. 30657 dated 8 January 2008;
The Act has been amended by the Taxation Laws Amendment Act No. 8 of 2007 (GG No. 30157 dated 8 August 2007);
Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 (GG 29068 dated 25th July, 2006)
Revenue Laws Amendment Act No. 31 of 2005 (GG 28450 dated 1st February, 2006)
2004 and earlier
Amended by the Taxation Laws Amendment Act, 2004 (16 of 2004).
Amended by the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (13 of 2003).
Sections 1, 3, 4 and 16 amended by the Revenue Laws Amendment Act, 2000 (GN 21848, 6 December 2000, Act 59 of 2000) to "effect certain consequential amendments and to delete certain references to obsolete provisions."
Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000.
Practice Notes 1 of 1995, 1 of 1996 and 1 of 1998 have been added to the Act.
Extensively updated by the Taxation Laws Amendment Act, 1998, gazetted on 29 June 1998.