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By Legalish, Oct 14 2014 10:10AM

To give effect to certain rights of children as contained in the Constitution; to set out principles relating to the care and protection of children; to define parental responsibilities and rights; to make further provision regarding children’s courts; to provide for the issuing of contribution orders; to make new provision for the adoption of children; to provide for inter-country adoption; to give effect to the Hague Convention on Inter-country Adoption; to prohibit child abduction and to give effect to the Hague Convention on International Child Abduction; to provide for surrogate motherhood; to create certain new offences relating to children; and to provide for matters connected therewith.


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By Legalish, Oct 14 2014 10:08AM

To promote convergence in the broadcasting, broadcasting signal distribution and telecommunications sectors and to provide the legal framework for convergence of these sectors; to make new provision for the regulation of electronic communications services, electronic communications network services and broadcasting services; to provide for the granting of new licences and new social obligations; to provide for the control of the radio frequency spectrum; to provide for the continued existence of the Universal Service Agency and the Universal Service Fund; and to provide for matters incidental thereto.


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By Legalish, Oct 14 2014 10:07AM

To amend the National Forests Act, 1998, so as to delete certain words, phrases orexpressions for clarity; to allow for an exemption for the use and handling ofprotected trees and their products; to authorise the Minister to establish a trust inrespect of State forests under certain circumstances; to enable the Minister to paylease money in respect of such State forests into a trust account; to provide for suchmoney to be paid to certain beneficiaries; to extend the Minister's regulatorypowers; and to provide for further criminal sanctions in respect of certain activitiesin forests; to amend the National Veld and Forest Fire Act, 1998, so as to provide fora fire danger rating which is more dangerous than "high"; and to extend theMinister's regulatory powers; to repeal the Wattle Bark Industry Act, 1960, so asto effect deregulation of the wattle bark industry; and to provide for mattersconnected therewith.


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By Legalish, Oct 14 2014 10:06AM

To promote a fair and non-discriminatory marketplace for access to consumer credit and for that purpose to provide for the general regulation of consumer credit and improved standards of consumer information; to promote black economic empowerment and ownership within the consumer credit industry; to prohibit

certain unfair credit and credit-marketing practices; to promote responsible credit granting and use and for that purpose to prohibit reckless credit granting; to provide for debt re-organisation in cases of over-indebtedness; to regulate credit information; to provide for registration of credit bureaux, credit providers and debt counselling services; to establish national norms and standards relating to consumer credit; to promote a consistent enforcement framework relating to consumer credit; to establish the National Credit Regulator and the National Consumer Tribunal; to repeal the Usury Act, 1968, and the Credit Agreements Act, 1980; and to provide for related incidental matters.


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By Legalish, Oct 14 2014 09:58AM

To amend the Estate Duty Act, 1955, so as to amend a definition; to effect certainconsequential amendments; to amend the Income Tax Act, 1962, so as to amendcertain definitions and to insert further definitions; so as to amend the provisionsrelating to the taxation of royalties or similar payments paid to non-residents todelete provisions which have become obsolete; to further regulate the provisionsrelating to the withholding tax on foreign sellers of property in the Republic tomake provision for the right of objection and appeal; to amend a definition forpurposes of donations tax; to amend the provisions relating to submission ofreturns and payment; to amend the provisions relating to the registration of taxpractitioners; to further regulate the returns relating to controlled foreigncompanies; to amend the provisions relating to offences; to amend the provisionsrelating to reportable arrangements to include the regulations issued in the Act; tofurther regulate amounts to be refunded; to make provision that the Minister ofFinance may issue regulations prescribing the circumstances under which theCommissioner may waive, write off or compromise any amount of tax, duty, levy,charge or other amounts; to amend the Customs and Excise Act, 1964, so as todelete a provision for a right of appeal to the Minister where the Commissionerdetermines certain matters in respect of imported goods; to amend the definition of"circumvention"in provisions relating to the export of certain goods; to prescriberequirements in respect of the removal in bond of cigarettes for transit through theRepublic; to amend the heading in respect of the provisions for limitation onrefund claims; to further regulate internal administrative appeal; to amend theheading in respect of the provisions for administrative penalties; to amendprovisions relating to notice of action and the period for bringing action; to deletecertain restrictions in respect of the manufacture of excisable goods by naturalpersons for own use; to amend the long title to include Road Accident Fund levyand to effect certain consequential amendments; to amend the Stamp Duties Act,1968, so as to amend and delete certain definitions; to provide for the phasing outof adhesive revenue stamps and impressed stamps; to amend the Value-Added TaxAct, 1991, so as to allow the Commissioner to prescribe the form and manner inwhich payment and returns must be submitted; to amend theUncertificatedSecurities Tax Act, 1998, so as toeffectcertain consequential amendments resultingfrom the deletion ofuncertificatedsecurities tax on the issue of securities; and toprovide for matters in connection therewith.


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By Legalish, Oct 14 2014 09:56AM

To amend the Transfer Duty Act, 1949, so as to provide that the Minister of Financemay reduce the rates of duty; to allow for an exemption from duty in companyformation transactions and where property was owned by certain superannuationfunds in formerTBVCterritories; to limit the recovery period of unpaid duty tofive years; and to regulate the refunds of duty, additional duty and interest; toamend the Estate Duty Act, 1955, to further regulate the property to be included inthe estate of a deceased for purposes of determining the duty payable; to furtherregulate the deductions from the property for purposes of determining the dutypayable; to amend the Income Tax Act, 1962; to further regulate the provisionsrelating to rebates and foreign tax credits; to provide for deduction of amountsincurred in respect of income of a non-resident which is attributed to a resident; tofurther regulate the gains made by directors of companies or employees in respectof rights to acquire marketable securities; to further regulate the taxation ofamounts derived from broad-based employee share plans; to further regulate thetaxation of directors and employees onvestingof equity instruments; to furtherregulate the circumstances in which amounts are deemed to have been accruedfrom a source in the Republic; to further regulate the provisions relating tocontrolled foreign companies; to provide for a cutoffdate in respect of the specificprovisions regulating the taxation of foreign equity instruments; to furtherregulate the exemptions from normal tax; to further regulate the provisionsrelating to exemption of the capital element of purchased annuities where the cashconsideration and annuity amount are denominated in a foreign currency; tofurther regulate the deductions from income for purposes of determining taxableincome; to amend the provisions relating to the deduction in respect of machinery,plant, implements, utensils and articles used in farming or production of renewableenergy; to amend the provisions relating to the deduction in respect of assets usedby manufacturers orhotelkeepers,aircraft and ships or assets used for storage andpacking of agricultural products; to further regulate the provisions relating tosmall business corporations; to amend the deduction in respect oflearnershipagreements; to further regulate the deduction in respect of the erection orimprovement of buildings in urban development zones; toeffectcertain conse-quential amendments to the deductions from income derived from miningoperations; to further regulate the deduction of medical and dental expenses; toamend the provisions relating to deductible donations made to public benefitorganisations; to clarify the provisions relating to the ring-fencing of assessedlosses of certain trades; to further regulate thenon-deductibilityof certainamounts in the determination of taxable income; toeffectcertain consequentialamendments to the limitation of allowances granted in respect of certain assets andto the provisions relating to sale and leaseback arrangements; to amend the creditagreements and debtors allowance by deleting certain provisions which havebecome obsolete; to amend the provisions relating to the allowance in respect of films; to further regulate the gains or losses on foreign exchange transactions; tosubstitute the provisions relating to the determination of taxable income fromforeign currency; to further regulate the provisions relating to public benefitorganisations; to further regulate the rules relating to corporate restructuring; tomake provision for a withholding tax on foreign entertainers andsportspersonswho perform in the Republic; to further regulate the provisions relating todonations tax; to further regulate the provisions relating to the imposition ofsecondary tax on companies; to further regulate the amounts to be deducted orwithheld by employers and provisional payments in respect of normal tax; toamend the provisions relating to benefits or advantages derived by reason ofemployment or the holding of any office; to further regulate the provisions relatingto capital gains tax; to amend the list of public benefit activities; and to effectcertain textual and consequential amendments; to amend the Customs and ExciseAct, 1964, so as to amend and insert certain definitions; to further provide for therate of rent in respect of goods in the State warehouse; to further regulateprovisions relating to goods removed in bond; to amend provisions regulatingdeficiencies in a customs and excise warehouse; to provide for a tolerance whencalculating the quantity of spirits in a container; to provide for the levying of RoadAccident Fund levy; to amend certain rebate and refund provisions; to amend theorder in which instalments paid to the Commissioner are utilized; to amendprovisions relating to goods subject to a lien and to effect certain consequentialamendments; to amend the Stamp Duties Act, 1968, so as to provide that theMinister of Finance may reduce the rates of duty; to further delete certainprovisions dealing with the issue of marketable securities; to provide for the reliefof the administrative burden on the transfer of marketable securities; to clarify theposition on the taxation of company share buy-backs and to provide anti-avoidancelegislation; to simplify legislation regarding the cancellation and redemption ofmarketable securities; to regulate the rate and exemption of duty; to amend theValue-Added Tax Act, 1991, so as to amend and insert certain definitions; to insertcertain deeming provisions; to provide for certain zero-rating and exemptions; tofurther provide for the time and value on certain supplies; to align certainprovisions with the Customs and Excise Act, 1964; to allow for input tax deductionon motor cars acquired to be awarded as prizes and in certain instances onentertainment; to limit the period to claim input tax to five years from issue of a taxinvoice; to further regulate adjustments for public authorities and customscontrolled area enterprises; to provide for issues relating to foreign donor funding;to regulate the provisions of bad debts; to amend the Tax on Retirement Funds Act,1996, so as to amend a definition; to amend the Road Accident Fund Act, 1996, soas to effect consequential amendments resulting from the introduction of a RoadAccident Fund levy in the Customs and Excise Act, 1964; to amend theUncertificatedSecurities Tax Act, 1998, so as to amend and insert certaindefinitions; to provide that the Minister of Finance may reduce the rates of duty; tofurther delete certain provisions dealing with the issue of securities; to provide forthe protection ofuncertificatedsecurities tax base against changes in beneficialownership; to amend the Revenue Laws Amendment Act, 2003, so as to substitutea commencement date; and to amend the Second Revenue Laws Amendment Act,2004, so as to substitute a commencement date; and to provide for matters inconnection therewith.


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