> For the complete documentation index, see [llms.txt](https://docs.laws.africa/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.laws.africa/how-tos/very-complicated-amendments/research.md).

# Research

All changes to the Act are recorded in a spreadsheet: [https://docs.google.com/spreadsheets/d/1XbfFFOWs93Wo8D716UsRPUvtIMCv6dmXd69AqezthcQ/edit](https://docs.google.com/spreadsheets/d/1XbfFFOWs93Wo8D716UsRPUvtIMCv6dmXd69AqezthcQ/edit?usp=sharing)

All amendments to the South African Income Tax Act can be found here: \
<https://www.sars.gov.za/legal-counsel/primary-legislation/amendment-acts/>&#x20;

Researcher 1:

* Duplicate the most recent Act's tab and delete all the rows; rename the tab to the relevant Act number and year.
* Record each amending provision in order.
* Make a blank row with a summary for skipped provisions, just for Researcher 2's reference.

Researcher 2:

* Check each row for typos and especially the correct effective date.
* Order the rows by effective date.