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
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.
By Order of the President-in-Cabinet
Minister of the Cabinet
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.|