Taxation Laws Amendment Bill

Bill

Bill Title

Taxation Laws Amendment Bill

Long Title

To amend the Income Tax Act, 1962, so as to amend certain definitions; amend certain provisions; to insert new provisions; to repeal a provision; to amend certain Schedules; amend the Customs and Excise Act, 1964, to amend certain Schedules; to make provision for continuation of changes to Schedules to the Customs and Excise Act, 1964; amend the Value-Added Tax Act, 1991, so as to amend certain provisions; to amend a Schedule; and to make provision for continuations; amend the Securities Transfer Tax Act, 2007, so as to add an exemption; amend the Taxation Laws Amendment Act, 2013, so as to amend certain effective dates; amend the Carbon Tax Act, 2019, so as to amend certain provisions; and to amend certain Schedules; amend the Taxation Laws Amendment Act, 2024, so as to amend a certain provision; amend the Global Minimum Tax Act, 2024, so as to amend a definition, so as to amend a certain provision; and make provision for continuation of a notice issued under the Global Minimum Tax Act, 2024; and to provide for matters connected therewith.

First Version Published

2025-11-12

Bill Number

B30-2025

Last Updated Date

2026-04-02

Subject(s)

Finance > Taxation

Originator

Minister of Finance