Laws.Africa Editor Guide
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  1. How-tos
  2. Very complicated amendments

Research

PreviousVery complicated amendmentsNextUndo some amendments?

Last updated 3 months ago

All changes to the Act are recorded in a spreadsheet:

All amendments to the South African Income Tax Act can be found here:

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.

https://docs.google.com/spreadsheets/d/1XbfFFOWs93Wo8D716UsRPUvtIMCv6dmXd69AqezthcQ/edit
https://www.sars.gov.za/legal-counsel/primary-legislation/amendment-acts/