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Income Tax Act, 1962 (Act No. 58 of 1962)

Determination of date of which certain provisions of the Tax Administration Act, 2011 (Act No. 28 of 2011) must come into operation

Proclamation No. 51 of 2012

 

No. 51, 2012

14 September 2012

GG 35687

 

PROCLAMATION

 

by the

President of the Republic of South Africa

 

 

In terms of section 272 of the Tax Administration Act, 2011 (Act No. 28 of 2011), I hereby, determine the dates on which specific provisions of the Act must come into operation, as set out in the Schedule hereto.

 

Given under my Hand and the Seal of the Republic of South Africa at Pretoria this Eighth day of September, Two Thousand and Twelve.

 

 

President

By Order of the President-in-Cabinet

 

 

Minister of the Cabinet

 

 

 

Schedule

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) shall commence on 1 October 2012 except for—

(a) sections 187(2), (3)(a) to (e) and (4), 188(2) and (3) and 189(2) and (5) of the Act; and
(b) any provision of Schedule 1 to the Act that amends or repeals a provision of a tax Act relating to interest under that tax Act, to the extent of that amendment or repeal.