Contents: Obligations of Parliament and its separate bodies

Reinstatement of Enrolment of Certain Deceased Legal Practitioners Act 32 of 2002

Remuneration of Public Office Bearers Act 20 of 1998

2 Salary, allowances and benefits of President

(1) The President shall be paid, apart from any privilege which he or she may enjoy, such salary and allowances as may be determined from time to time by resolution of the National Assembly, after taking into consideration-
(a) the recommendations of the Commission;
(b) the role, status, duties, functions and responsibilities of the President;
(c) the affordability of different levels of remuneration of political office bearers;
(d) current principles and levels of remuneration in society generally; and
(e) inflationary increases.
(2) Section 8 (1) (d) of the Income Tax Act, 1962 (Act 58 of 1962), shall apply to such portion of the remuneration of the President as the National Assembly may from time to time determine by resolution, as if such portion was an allowance granted as contemplated in that section.
(3) The National Assembly may determine different portions under subsection (2) in respect of different amounts of remuneration.
…
(5) (a) Upon his or her retirement, the President shall be paid such pension and other pension benefits as may be determined from time to time by resolution of the National Assembly, after taking into consideration the recommendations of the Commission.
(b) On the President's death, such pension and other pension benefits as may from time to time be determined by resolution of the National Assembly, shall be paid to his or her widow, widower, dependant or nominee, including his or her estate, as he or she may elect.
(6) The State shall contribute to a medical aid scheme of which the President, a former President or his or her widow or widower or dependant is a member, such an amount as may be determined by resolution of the National Assembly.
3 Salaries and allowances of members of National Assembly and permanent delegates
(5) The payment of salaries and allowances of members of the National Assembly and permanent delegates is subject to the rules and orders of the National Assembly and the National Council of Provinces, respectively.
(6) Subject to subsection (5), the Secretary to Parliament shall pay in monthly instalments to every member of the National Assembly or every permanent delegate who has begun to perform his or her functions in terms of section 48 or 62 (6) of the Constitution, as the case may be, excluding members of the Cabinet and Deputy Ministers, the salaries and allowances to which such a member or delegate is entitled in terms of this section, the first month to be reckoned-
(a) in the case of a member of the National Assembly-
(i) designated in terms of item 16 of Schedule 2 to the Constitution of the Republic of South Africa, 1993 (Act 200 of 1993), as amended by Annexure A to Schedule 6 to the Constitution, from the first polling day of the election in question;
(ii) nominated in terms of item 23 (1) of the said Schedule 2 to fill a vacancy, from the date on which the previous member vacated his or her seat in the National Assembly or the date of receipt of the nomination by the Speaker of the National Assembly, whichever is the later date; and
(b) in the case of a permanent delegate appointed-
(i) in terms of section 61 (2) (b) of the Constitution, from the first sitting day of the provincial legislature concerned after its election; or
(ii) in terms of section 2 (3) of the National Council of Provinces (Permanent Delegates Vacancies) Act, 1997 (Act 17 of 1997), from the date of his or her appointment.

Restitution of Land Rights Act 22 of 1994

4 Establishment of Commission on Restitution of Land Rights

(1) There is hereby established a commission to be known as the Commission on Restitution of Land Rights.
21 Annual report
The Commission shall annually not later than the first day of June submit to Parliament a report on all its activities during the previous year, up to 31 March.
22 Land Claims Court
(1) There shall be a court of law to be known as the Land Claims Court …
26 Remuneration and conditions of employment of judges
(1) The President and a judge of the Court not being a judge of a High Court, shall receive such remuneration and shall, subject to section 22 (5), be appointed subject to such conditions of employment as determined by the President of the Republic in consultation with the Judicial Service Commission, and his or her remuneration shall not be reduced during his or her term of service.
(3) An allowance included in the remuneration determined in terms of subsection (1) shall not be taxable, unless Parliament expressly provides otherwise.

Revenue Laws Amendment Act 45 of 2003

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(3) Any arrangement identified by the Minister in terms of section 76A of the Income Tax Act 58 of 1962 [editorial note: to be put into operation by proclamation], must be tabled in Parliament within 12 months from the date of publication of the notice for incorporation into that Act.

Revenue Laws Amendment Act 20 of 2006
Insertion of section 11D in Act 58 of 1962
13.

(1) The following section is hereby inserted in the Income Tax Act, 1962:

Deductions in respect of scientific or technological research and Development
11D. (12) The Minister of Science and Technology shall annually and in anonymous form submit to Parliament a report advising Parliament of the direct benefits of the activities contemplated in subsection (1) in terms of economic growth, employment and other broader government objectives and the aggregate expenditure in respect of such activities.

Revenue Laws Amendment Act 60 of 2008
Insertion of section 9E into Act 58 of 1962

14. (1) The Income Tax Act, 1962, is hereby amended by the insertion of the following section:
Taxation of passive holding companies
(2) There must be levied and paid for the benefit of the National Revenue Fund a tax in respect of the dividends received by or accrued to a passive holding company during a year of assessment.
(3) The rate of tax chargeable in respect of dividends received or accrued as contemplated in subsection (2) is fixed annually by Parliament.
Insertion of section 12I into Act 58 of 1962
26. The Income Tax Act, 1962, is hereby amended by the insertion of the following section:
Additional investment and training allowances in respect of industrial policy projects
(19) The Minister of Trade and Industry—

(a) may, after taking into account the recommendations of the adjudication committee, extend the periods contemplated in subsections (2) and (6)(b) by a period not exceeding one year;

(b) must provide written reasons for any decision to grant or deny any application for approval of an industrial project as an industrial policy project in terms of subsection (8), or for any withdrawal of approval as contemplated in subsection (12);

(c) must inform the Commissioner of the approval of any industrial project as an industrial policy project in terms of subsection (8), setting out such particulars as are required by the Commissioner to determine the amount of the additional investment allowance allowable in terms of this section;

(d) must publish the particulars of any application received from a company for approval of an industrial project as an industrial policy project in the Gazette not later than 30 days after providing to that company the written reasons for any decision as contemplated in paragraph (b);

(e) must submit an annual report to Parliament, and must provide a copy of that report to the Auditor-General, setting out the following information in respect of each company that received approval in terms of subsection (8):

(i) The name of each company;

(ii) the description of each industrial policy project;

(iii) the potential national revenue forgone by virtue of the deductions allowable in respect of that industrial policy project in terms of this section;

(iv) the annual progress relating to the direct benefits of the industrial policy project in terms of economic growth or employment, setting out the details of the factors contemplated in subsections (7) and (8) on the basis of which approval of the industrial project as an industrial policy project was granted;

(v) any decision to withdraw the approval of an industrial policy project in terms of subsection (12); and

(vi) any decisions not to withdraw the approval of an industrial policy project, despite any material change in facts.
Insertion of Part IV into Chapter II of Act 58 of 1962

54. (1) Chapter II of the Income Tax Act, 1962, is hereby amended by the insertion of the following Part:
PART IV
Turnover tax payable by micro businesses
Definitions

48. For purposes of this Part, unless the context otherwise indicates, any word or expression that has been defined in section 1 shall bear the meaning so defined and any word or expression that has been defined in the Sixth Schedule shall bear the meaning so defined.
Imposition of tax

48A. There must be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the turnover tax, payable by a person that was a registered micro business during a year of assessment, in respect of its taxable turnover for that year of assessment.
Rates

48B. (1) The rates of tax chargeable in terms of section 48A must be fixed annually by Parliament.
(2) The rates fixed by Parliament in respect of any year of assessment continue to apply until the next such determination of rates and will be applied for the purposes of calculating the tax payable in respect of the taxable turnover of a registered micro business during the next succeeding year of assessment if, in the opinion of the Commissioner, the calculation and collection of the tax chargeable in respect of such taxable turnover cannot without the risk of loss of revenue be postponed until after the rates for that year have been determined.