To amend  the  Marketable  Securities Tax  Act. 1918, so as  to  provide  for a further esemption; to effect changes  to  the Act to give eflect to  the  restructuring of the South  African  Re\-enue  Service:  to  provide  for ob-iection and  appeal  procedures where  a  person is aggrieved b! a  decision of the  Commissioner;  to  amend  the Transfer  Duty  Act, 1949. so as to effect changes  to  the Act to  give effect to  the restructuring of the  South  African  Revenue Service; to  provide  for a further exemption: to further regulate  the  objection  and  appeal  procedures  where  a  person is aggrieved by a  decision of the  Commissioner;  to  amend  the  Estate  Duty Act. 1955. so as  to eflect certain  consequential  amendments  to  the  provisions  relating to the  determination of the  value of property  for  purposes of the Act: to effect changes to the Act to give effect to the  restructuring of the  South  African  Revenue Service: to further regulate  the  objection  and  appeal  procedures  where a  person is aggrieved by a  decision of the Commissioner; to regulate  refunds of amounts of duty  not  properly  chargeable  and to provide  for  the set-off of amounts  refundable against  any  other  amount  due to the Commissioner: to amend  the  Income Tax Act, 1962, so as to insert a  definition and  to  amend  certain  other  definitions;  to  provide that  the exercise of certain  discretions of the  Commissioner  shall  he  subject  to objection and  appeal:  to  amend  the secrecy  provisions to  enable  the  Commissioner to disclose certain  information  to  the  Director-General of the  National  Treasury. the  National  Commissioner of the  South  African Police Service and  the  Eational Director of Public  Prosecutions  in  certain  circumstances: to further regulate  the provisions relating to foreign  tax  credits: to further regulate  the  provisions  relating to  the  recoupments of amounts which have been allowed as a deduction:  to  further regulate  the  provisions  relating  to  controlled  foreign  entities: to further regulate the  provisions  relating  to  foreign  dividends:  to further  regulate  the provisions relating  to  income  received by or accrued  to  residents  from a source  outside  the Republic;  to  provide for  the  determination of taxable  income  in  respect of foreign equity instruments: to further regulate  the  exemption  provisions;  to further regulate  the  provisions  relating  to  the  scrapping allowance; to further regulate  the capital  allowance  in  respect of pipelines. transmission  lines and  railway lines: to further  regulate  the  additional  strategic  industrial  investment  allowance;  to provide for a cut-off date  for  the provisions  relating  to  schemes of arrangements involving trading  stock;  to  further  regulate  the  limitation of the  allowances  granted to  lessors of certain  assets;  to  provide  that  where  for  purposes of the Act regard must be had  to  the  market  value of an  asset,  the  amount of input  tax in the  case of a  vendor  must be  excluded  from that  market value; to further  regulate  the limitation of certain  deductions of expenditure where the benefit in  respect of which the  expenditure  relates  extends beyond the  year of assessment during which the  expenditure is incurred;  to  provide  for  a cut-off date  for  the provisions relating to transactions  whereby fixed property  or  company  shares  are exchanged for shares: lo further  regulate  the provisions relating to  gains or losses on  foreign exchange transactions:  to  further  regulate  the provisions relating to the  determi- nation of taxable income and losses in foreign currency: to repeal  a provision relating to assessments on transfers of' business undertakings by foreign companies to South  -4frican  subsidiaries: to amend  the provisions relating  to  long-term insurers to provide  that  the  different  funds of an  insurer shall  be  deemed to he companies which are connected persons  for  purposes of' certain provisions of the Act: to amend  the provisions relating to  allowances in respect of capital expenditure of mining assets and  the  recoupment thereof upon sale. transfer, cession or lease of mining  property: to provide  for  certain consequential amendments: to provide  for special rules  relating to company  formations, share-for-share  transactions.  intra-group  transactions,  unbundling  transactions and liquidation transactions; to provide for  a  further exemption from  donations tas: to etYect changes to the Act to give effect to the  restructuring of' the  South African  Revenue  Service:  to further  regulate  the provisions relating to secondary tax on companies:  to further  regulate  the  requirements  relating to returns of information by unit  portfolios and in respect of financial instruments  administered by portfolio administrators; to  provide that where a person appointed as an  agent of a  taxpayer does not compl? with certain provisions of the Act, it shall  constitute an offence; to  further  regulate  the objection and  appeal  procedures  where a person is aggrieved b) an assessment by the Commissioner and  matters  relating  thereto: to provide that  the  hlinister may promulgate  rules  prescribing  the  procedures to  be obserled in  lodging an ob,jection and  noting  appeal  and  the  conduct  and  hearing of an appeal hefore a tax  court;  to  provide  that  the  Minister  may by regulation prescribe  the  circumstances  under which the Commissioner may waive a claim against a taxpayer  for  purposes of the  settlement of a  dispute  and  the  reporting reyuirements  where a claim is waived; to  further  regulate  the provisions relating to the taxation of lump sum benefits paid by a pension fund  where  a  portion of that benefit must in terms of a di\,orce  order he paid to  the  former  spouse of the member: to further  regulate  and refine the  provisions relating  to  capital  gains tax: to amend  the  Customs  and Excise Act, 106.1, so as  to  insert  and  amend  certain definitions  in  section 1; to  provide that decisions or  determinations  must  be in writing; to further  amend provisions relating to the disclosure of information;  to make provision for  prescribing by rule of wharfs  and places where  degrouping depots may be established for  the  handling of imported  or  exported goods and matters incidental thereto: to further  regulate provisions relating to the  reporting of cargo: to further provide for  the  landing of goods  hefore due  entry; to further regulate  the  remowl of goods in bond and  the  export of goods from  a  customs  and excise warehouse; to introduce principles and  procedures  governing the adminis- tration of industrial development zones and  matters incidental thereto: to amend  a prohibition and  a definition relating to marked goods;  to further  regulate  the time of entry  for  imported goods;  to  provide for goods imported by air  for which immediate  clearance is requested; to provide  for  the disposal of goods on  failure to make  due  entry, goods imported in contravention of any  other law and seized and abandoned goods and  matters  incidental  thereto; to amend  the provisions determining liability for  duty in respect of imported goods and when  liability ceases; to  further specify principles  relating to the  interpretation of provisions in the Schedules, the  powers of the Commissioner  to determine  tariff headings. subheadings  and  items, to make  binding tariff determinations  and  matters incidental thereto: to further  provide  for  the  enacting  into law of international  agreements  under  the provisions of the Act: to further  provide  for  the Commis- sioner's powers to determine  the value of imported goods and locally produced goods and  matters incidental thereto: to further  regulate  rebates  and  refunds of dutj-  and losses in  respect of certain goods; to amend  procedures  relating  to  claims for goods seized and to prescribe when goods are condemned and forfeited:  to further  provide  for  the disposal of seized goods: to introduce new provisions  in terms of which the Commissioner ma!- settle or waive claims:  to introduce  internal administrative  appeal  procedures  and  matters incidental thereto: to further provide for  procedures  governing notice of actions  and  the  period  for  bringing action;  to  amend  requirements  providing  for  the  appointment of agents by a container  operator. or a master, pilot or  other  carrier; to amend  provisions  relating to the liability of agents to include liability in respect of other  carriers; to further regulate  the  powers of the Commissioner  to destro\ goods or delay the  departure of a ship  or vehicle; and to provide  for a lien in  respect of goods  in a customs  and excise warehouse; to amend  the  Stamp Duties Act, 1968, so as  to effect changes  to the .4ct to give effect to the  restructuring of the  South African Revenue Service;  to provide  for objection and  appeal  procedures where a person is aggrieved by a decision of the Commissioner: to further  regulate  the  stamp  duties on debit  entries: to  provide  for a further exemption: to anlend  the \Blue-Added Tax Act, 1991, so as to redefine  welfare organisations  and  further define certain  other expressions.  to revise the provisions relating  to  the  suppl> of accommodation,  to clarify the exemption in respect of a debt obligation.  to  provide for  the  disclosure of certain information to the  National Police Commissioner or the  National  Director of Public Prosecutions.  to amend a reference to the  Postmaster  General  to  the  Managing Director of the  South  African Post Office Limited.  to  clarify the position regarding the  liability for \-.4T in the case of the  expropriation of property, to clarify  the exemption in respect of the  rental of dwellings. to amend  the provisions relating to exemption  in  respect of educational services, to regulate  the  payment of tax on importation in  cases where tan has not been paid to a Controller of Customs  and Excise, to  require  that  the legal or  trading  name of a vendor  be  supplied in a tax invoice for  an  input tax deduction  to  be claimable. to provide for a refund in lieu of a refund  in respect of the use of diesel in the case of amounts  paid  to  small scale farmers, to regulate  the holding of debit or credit notes, tax invoices or  statements in the case of agents, to require  the issue of a  tax invoice in the  case of all supplies exceeding R10 000 and  impose  further  requirements  in  respect of tax invoices, to provide  that  returns  may be submitted electronically up  to  the  last business day of a month, to amend  certain provisions relating to  objection and  appeal, to require that  particulars of the  banking  or  similar  account of a vendor be submitted, to amend  the  reference to  Receivers of Revenue  to  SARS offices, to  require  that reasons be submitted as to why a person appointed as agent is not able to  comply with the  appointment.  to  provide  that a rental pool scheme operated  and  managed for  the benefit of the  owners of sectional title  interests  or  shareholders in a Shareblock  Company is regarded as a separate  enterprise, to make  it  an  offence to issue a document  that  purports to be a tas invoice but does not  meet certain requirements, to make it an offence to, without  lawful  cause,  fail to comply  with a notice of appointment  as  agent in terms of section 17, to prevent a vendor  from stating  or implying that  any  form of discount,  including discount in the  form of trade  or cash  discount or a refund is in lieu of VAT, to  provide for  the  rounding off of  VAT. to substitute  Schedule 1 to the Act which makes provision for exemption on importation:  to  amend  the  Income Tax .4ct, 1993, so as to  provide for a cut-off date for  the  unbundling  provisions in consequence of the  introduction of the special rules  relating  to  unbundling  transactions in Part 111 of Chapter I1 of the  Income Tax Act, 1962: to  amend  the Taxation Laws  Amendment .4ct, 1994, so as to  provide for  an exemption  from  marketable  securities  tax  and  uncertificated  securities  tax in the  case of rationalisation  schemes  and  to  provide  for  a cut-off date of the rationalisation  provisions in  Consequence of the  introduction of the special  rules relating  to  intra-group  transactions in Part I11 of Chapter 11 of the  Income Tax  Act, 1962: to amend  the Uncertificated  Securities Tax  Act, 1998. so as  to  provide  for  a further exemption: to effect changes  to  the Act to give effect to  the  restructuring of the  South  African  Revenue Service: to provide  for  objection  and  appeal  procedures where  a  person is aggrieved b!. a  decision of the  Commissioner:  to  amend  the Revenue  Laws  Amendment  Act, 1999, so as to  repeal an  amendment  introduced by that .4ct: to  amend  the Taxation  Laws Amendment Act. 2001, so as to effect certain textual  amendments;  to  amend  the  Revenue  Laws  Amendment Act. 2001. so as to effect certain  textual  amendments:  and  to  provide  for  matter  connected  therewith.