In terms of section 75 of the Customs and Excise Act, 1964, Part 1 of Schedule No. 3 to the said Act is amended to the extent set out in the Schedule. Deletion of rebate items 320.01/5903.20.90/01.08 and 320.01/5907.00.90/01.08 and the insertion of rebate items 320.01/5903.20.90/02.08 and 320.01/5907.00.90/02.08 in order to amend the wording of qualifying fabrics - ITAC Report 503 (16 October 2015).
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.