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Highlights from the Lexinfo Covid-19 Regulatory Updates: 2 – 9 November 2020


New Legislation

Disaster Management Tax Relief Act 13 of 2020

“To amend the Employment Tax Incentive Act, 2013, so as to amend certain provisions to provide for tax relief in respect of the COVID-19 pandemic; to make new provision for the tax treatment of certain organisations for disaster relief in respect of the COVID-19 pandemic and of donations to such organisations; to provide for a temporary exemption from liability to pay skills development levies under the Skills Development Levies Act, 1999; and to provide for matters connected therewith.”

GN1188 GG 43883 p1 5Nov2020

https://www.sars.gov.za/AllDocs/LegalDoclib/AABC/LPrim-Act-2020-02%20-%20Disaster%20Management%20Tax%20Relief%20Act%2013%20of%202020%20GG%2043883%205%20November%202020.pdf

Disaster Management Tax Relief Administration Act 14 of 2020

“To provide for tax measures in order to assist with alleviating cash flow burdens on tax compliant micro and small to medium-sized businesses arising as a result of the COVID-19 pandemic and measures taken under the Disaster Management Act, 2002; to provide for employees’ tax treatment of donations to the Solidarity Fund; to provide for a change in the value-added tax category of vendors to effect monthly returns and refunds; and to provide for matters connected therewith.”

Commencement date: “s 8(2): Save in so far as is otherwise provided for in this Act, or the context otherwise indicates, this Act is deemed to have ome into operation on 1 April 2020.”

GN1189 GG 43884 p1 5Nov2020

https://www.sars.gov.za/AllDocs/LegalDoclib/AABC/LPrim-Act-2020-01%20-%20Disaster%20Management%20Tax%20Relief%20Administration%20Act%2014%20of%202020%20GG%2043884%205%20November%202020.pdf

Government Gazette Notice

Disaster Management Act 57 of 2002

Directions issued by Minister of Social Development in terms of Regulation 4(10) of the regulations made under section 27(2): Measures to prevent and combat the spread of Covid-19. Amendment of directions published in GN430 in GG 43182 of 30 March 2020, as amended by RGN455 in GG 43213 of 07 April 2020, RGN517 in GG 43300 of 09 May 2020, GN727 in GG 43494 of 02 July 2020, GN762 in GG 43520 of 10 July 2020 and GN853 in GG 43588 of 06 August 2020. Amendment of paragraph 6 relating to Temporary disability grants; and Extension of social relief grant. In operation on date of publication.

BN131 GG 43866 p3 02Nov2020

http://www.gpwonline.co.za/Gazettes/Gazettes/43866_02-11_SocialDev.pdf

Parliamentary Bill


Fundraising Amendment Bill 29 of 2020

To amend the Fund-raising Act, 1978, so as to amend certain definitions; to effect certain textual amendments to provide greater clarity; to provide for the discontinuation of certain funds and for the dissolution of any boards responsible for those funds; to establish the Disaster Relief and National Social Development Fund and to transfer any amounts remaining in the discontinued funds to the Disaster Relief and National Social Development Fund; to empower the Minister to make regulations in respect of the financial year of a fund; and to provide for matters connected therewith.”

https://static.pmg.org.za/B29-2020_Fund-raising7418.pdf

The Lexinfo Covid-19 Regulatory Update is compiled every weekday and contains references to the latest information on Covid-19 related legal issues. Contact us on alert@lexinfo.co.za for more information.

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