Research

All changes to the Act are recorded in a spreadsheet: https://docs.google.com/spreadsheets/d/1XbfFFOWs93Wo8D716UsRPUvtIMCv6dmXd69AqezthcQ/edit

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

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.