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Employment Tax Incentive Act, 2013

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To provide for an employment tax incentive in the form of an amount by which employees’ tax may be reduced; to allow for a claim and payment of an amount where employees’ tax cannot be reduced; and to provide for matters connected therewith.

 

Last update: January 2021


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Updates:

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been updated by the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020) as per Notice No. 25 of GG44083 dated 20 January 2021.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been amended by Disaster Management Tax Relief Act 13 of 2020, Notice No. 1188, as per Government Gazette 43883, dated 5 November 2020.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been amended by Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), Notice No. 21, as per Government Gazette 42951, dated 15 January 2020.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been updated by the Rates and Monetary and Amendment of Revenue Laws Amendment Act 2019, (Act No. 32 of 2019) as per  GG42950 dated 15 January 2020.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been amended by Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017), Government Gazette 41342, Notice No. 1451, dated 18 December 2017.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013), has been amended by Government Gazette 39588, Notice No. 22, Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015), dated 8 January 2016.

 

The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) 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 Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been added to the website by Government Gazette 37185 dated 18 December 2013.