By Shanay Sewbalas and Keagan Smith
 

Legislation published from 23 December 2024 – 24 January 2025

Acts

 
Adjustments Appropriation Act 49 of 2024
The date of commencement: 24 December 2024. GN5742 GG51832/24-12-2024.

 
Basic Education Laws Amendment Act 32 of 2024
The date of commencement: 24 December 2024. Proc 237 GG51836/24-12-2024.

 
Companies Second Amendment Act 17 of 2024
The date of commencement: 27 December 2024. Proc 237 GG51837/27-12-2024.

 
Companies Amendment Act 16 of 2024
The date of commencement: 27 December 2024 (s 1 on the definition of ‘securities’, ss 16, 40, 45, 72(5)(a) and (b)(i) and (ii), 6A(a) and (b), 7A(a) and (b), 8A(a)(i) and (ii) and (b)(i) and (ii), 9A(a) and (b), and 11, 48, 61, 90, 95, 135, 160, 167, 194 and 204): Commencement of certain sections of the Act. Proc 238 GG51837/27-12-2024.

 
Customs and Excise Act 91 of 1964
The correction notice: Amendment of sch 1. GN R5734 GG51823/27-12-2024.

 
Division of Revenue Amendment Act 48 of 2024
The date of commencement: 24 December 2024. Substitution of column A of sch 1. GN5741 GG51831/24-12-2024.

 
Expropriation Act 13 of 2024
The date of commencement: 24 January 2025. GN5784 GG51964/24-1-2025.

 
Financial Sector and Deposit Insurance Levies Act 11 of 2022
The amendment of sch 5 of the Act. GN5648 GG51843/3-1-2025.

 
Global Minimum Tax Act 46 of 2024
The date of commencement: 24 December 2024. GN5740 GG51830/24-12-2024.

 
Global Minimum Tax Administration Act 47 of 2024
Date of commencement: 9 January 2025. GN5742 GG51884/9-1-2025.

 
Rates and Monetary Amounts Amendment Act 45 of 2024
The date of commencement: 24 December 2024. Amends sch 1, s 5 and s 6. GN5739 GG51829/24-12-2024.

 
Revenue Laws Second Amendment Act 44 of 2024
The date of commencement: 24 December 2024. GN5738 GG51828/24-12-2024.
Amends s 1, paras 2 and 6B of sch 2 and para 9 of sch 4 of the Income Tax Act 58 of 1962.
Amends s 3 of the Skills Development Levies Act 9 of 1999.
Amends s 1 of the Unemployment Insurance Contributions Act 4 of 2002.

 
Special Appropriation Act 50 of 2024
The date of commencement: 24 December 2024. GN5743 GG51833/24-12-2024.

 
Tax Administration Laws Amendment Act 43 of 2024
The date of commencement: 24 December 2024. GN5737 GG51827/24-12-2024.
Amends paras 1, 2 and 19 of sch 4 of the Income Tax Act 58 of 1962.
Amends ss 4, 38, 40 and 69 of the Customs and Excise Act 91 of 1964.
Amends ss 14, 16, 23, 44 and 46 of the Value-Added Tax Act 89 of 1991.
Amends ss 1, 12, 42A, 47, 51, 67, 69, 91, 104, 107, 109, 110, 111, 125, 130, 195, 236, 246 and 247 of the Tax Administration Act 28 of 2011.
Amends s 30 of the Tax Administration Laws Amendment Act 16 of 2022.

 
Taxation Laws Amendment Act 42 of 2024
The date of commencement: 24 December 2024. GN5736 GG51826/24-12-2024.
Amends ss 1, 6quart, 7, 7C, 8, 8EA, 9D, 9H, 11, 12C, 12E, 13, 13bis, 13quart, 20, 23, 23M, 23N, 24I, 24JB, 25BB, 25E, 28, 29A, 30, 41, 42, 44, paras 2 and 6A of sch 2, paras 2 and 12D of sch 7, paras 5, 64B and 80 of sch 8, para 4 of sch 9 in part 1, para 3 of sch 9 in part 2 and sch 11 of the Income Tax Act 58 of 1962.
Amends schs 1, 4, 5 and 6 of the Customs and Excise Act 91 of 1964. Amends ss 1, 8, 8A, 11, 22, 50, 54 and sch 1 of the Value-Added Tax Act 89 of 1991.
Amends ss 1 and 8 of the Securities Transfer Tax Act 25 of 2007.
Amends s 6A of the Mineral and Petroleum Resources Royalty Act 28 of 2008.
Amends ss 1 and 5 of the Employment Tax Incentive Act 26 of 2013; amends ss 13, 15 and 62 of the Taxation Laws Amendment Act 31 of 2013.
Amends s 106 of the Taxation Laws Amendment Act 23 of 2018.
Amends ss 6, sch 1 and sch 2 of the Carbon Tax Act 15 of 2019.
Amends s 14 of the Taxation Laws Amendment Act 20 of 2021.
Amends ss 12, 14 and 47 of the Taxation Laws Amendment Act 17 of 2023.
Insertion of s 12V of the Income Tax Act 58 of 1962.

Bills and White Papers

 
The Local Government: Municipal Structures Amendment Bill, 2025
The publication of draft Bill for comment. GN5779 GG51950/24-1-2025.

Government, General and Board Notices

 
Academic requirements for business rescue practitioner licensing
Notice 62 of 2024. GN5747 GG51877/10-1-2025.

 
Automation of filing of status reports, substantial implementations and terminations
Practice Note 63 of 2024. GN5748 GG51877/10-1-2025.

 
Companies Act 71 of 2008
Rejection of business rescue practitioner license renewal applications pending the filing of status reports. GN5746 GG51877/10-1-2025.

 
Competition Act 89 of 1998
The publication of the Fresh Produce Market Inquiry Final Report. GN5755 GG51902/14-1-2025.

 
Financial Markets Act 19 of 2012
The approved amendments to the Johannesburg Stock Exchange listing requirements: Delegation. BN711 GG51950/24-1-2025.

 
Higher Education Act 101 of 1997
The publication of cancellation of the registration of Towerstone (Pty) Ltd as a private higher education institution. GN5756 GG51903/17-1-2025.

 
Independent Communications Authority of South Africa
Supplementary discussion document: Inquiry into subscription television broadcasting services: December 2024. GN5647 GG51848/6-1-2025.
The framework for licensing spare coordinated frequencies to existing community sound broadcasting licensees wishing to increase their coverage area. GenN2945 GG51956/23-1-2025.

 
Labour Relations Act 66 of 1995
The cancellation of Government Notice: Furniture Bargaining Council: The main collective agreement; and extension to non-parties of the main collective agreement. GN R5766 GG51948/24-1-2025.
National Bargaining Council of the Leather Industry of South Africa: Extension to non-parties of the general goods and handbag sector amending collective agreement. GN R5767 GG51948/24-1-2025.
National Bargaining Council of the Leather Industry of South Africa: Extension to non-parties of the agency shop amending collective agreement for employees. GN R5768 GG51948/24-1-2025.
The National Bargaining Council of the Leather Industry of South Africa: Extension to non-parties of the tanning section collective amending agreement. GN R5769 GG51948/24-1-2025.
The National Bargaining Council of the Leather Industry of South Africa: Extension to non-parties of the footwear sector amending collective agreement. GN R5782 GG51960/24-1-2025.
The list of bargaining councils and statutory council that have been accredited by the Commission for Conciliation, Mediation and Arbitration in terms of the provisions of the Act. GenN2918 GG51820/27-12-2024.
The change of name of a statutory council: Statutory Council for the Squid and Related Fisheries of South Africa. GN5758 GG51915/16-1-2025.
The Motor Industry Bargaining Council (MIBCO): Extension to non-parties of the amending administrative collective agreement. GN R5759 GG51917/17-1-2025.
The MIBCO: Extension to non-parties of the amending main collective agreement. GN R5760 GG51917/17-1-2025.
The Bargaining Council for the Civil Engineering Industry: Renewal and Extension of the Construction Industry Retirement Benefit Fund Collective Agreement. GN5761 GG51918/17-1-2025.

 
Local Government: Municipal Electoral Act 27 of 2000
The Electoral Commission: Official list of voting stations. GenN2936 GG51916/17-1-2025.
The Municipal By-elections – 17 February 2025: Official list of voting stations. GenN2947 GG51959/24-1-2025.

 
Magistrates’ Courts Act 32 of 1944
The creation of Magisterial Districts and Establishment of District Courts in respect of the North West Province. GN5762 GG51923/17-1-2025.

 
Medicines and Related Substances Act 101 of 1965
The annual single exit price adjustment of medicines and scheduled substances for the year 2025. GN5731 GG51820/27-12-2024.
An extension to the exemption of medical devices and in-vitro diagnostics from the provisions of ss 18A and 18B of the Act as amended. GN5732 GG51821/23-12-2024.

 
South African Geographical Names Act 118 of 1998
The publication of dates for provincial consultations. GenN5770 GG51949/22-1-2025.

 
Special Investigating Units and Special Tribunals Act 74 of 1996
The referral of matters to existing Special Investigating Unit: Department of Defence. Proc R239 GG51948/24-1-2025.
The referral of matters to existing Special Investigating Unit: KwaDukuza Local Municipality. Proc R240 GG51948/24-1-2025.
The referral of matters to existing Special Investigating Unit and Special Tribunal: Mpumalanga Department of Education. Proc R241 GG51948/24-1-2025.

Legislation for comment

 
Agricultural Product Standards Act 119 of 1990
Regulations relating to meat analogues intended for sale in South Africa for comment. GN5730 GG51820/27-12-2024.
Development of regulations regarding the grading, packing and making of edible vegetable oils for sale in the South Africa. GN R5751 GG51878/10-1-2025.
Proposed inspection fees for 2025 for inspections and sampling on poultry meat, processed meat products and certain raw processed meat products. GenN2926 GG51877/10-1-2025.

 
Competition Act 89 of 1998
The Draft Guidelines on Internal Restructuring. GenN2939 GG51950/24-1-2025.

 
Dental and Health Professions Act 56 of 1974
The request for nominations of candidates for elections of members of the South African Dental Technicians Council. BN707 GG51820/27-12-2024.

 
Electronic Communications Act 36 of 2005
Application for exemption of an individual Commercial Sound Broadcasting Service License by Kagiso Media (Pty) Ltd in relation to Kaya FM (Pty) Ltd. GenN2927 GG51885/9-1-2025.
Application for the amendment of Individual Commercial Sound Broadcasting Service and Radio Frequency Spectrum Licences by Yired (Pty) Ltd t/a YFM. GenN2930 GG51889/10-1-2025.

 
Fertilizer, Farm Feeds, Agricultural Remedies and Stock Remedies Act 36 of 1947
The application for derogation for the restricted use of agricultural remedies identified as substance of concern. GenN2938 GG51950/24-1-2025.

 
Financial Sector and Deposit Insurance Levies Act 11 of 2022
The invitation for comment on proposed amendment of schedule. GN5757 GG51903/17-1-2025.

 
Firearms Control Act 60 of 2000
Notice in terms of s 136(1) of the Act: Intention to destroy all firearms, ammunition as well as firearm parts that were voluntarily surrendered or forfeited to the state. GN5733 GG51822/23-12-2024.

 
Labour Relations Act 66 of 1995
The Draft Code of Good Practice on Dismissal. GN R5765 GG51947/21-1-2025.
The Correction Notice: Draft Code of Good Practice on Dismissal. GN R5780 GG51953/22-1-2025.

 
Marine Living Resources Act 18 of 1998
The extension for the submission of comments on the draft Policy on the Allocation and Management of Rights to Operate Fish Processing Establishments and the draft Policy for the Transfer of Commercial Fishing Rights. GN5649 GG51846/3-1-2025.
The consultation on the proposed regulations relating to the entry of foreign fishing vessels into South African waters. GN5774 GG51950/24-1-2025.

 
National Environmental Management: Waste Act 59 of 2008
The notice of extension of commenting period on the Proposed Amendments to the Regulations and Notices Regarding Extended Producer Responsibility, 2020. GN5735 GG51825/24-12-2024.

 
National Qualifications Framework Act 67 of 2008
Occupational qualifications for comment. GN5745 GG51858/7-1-2025.

 
National Railway Safety Regulator Act 16 of 2002
The publication of Safety Permit Fees for comment. GenN2946 GG51957/23-1-2025.

 
Public Administration Management Act 11 of 2014
The Draft Public Administration Management Regulations for the Central Register for comment. GN5783 GG51963/24-1-2025.

Rules, regulations, fees, amounts

 
Air Traffic and Navigation Services Company Act 45 of 1993
The publication of air traffic service charges. GenN2924 GG51843/3-1-2025.

 
Airports Company Act 44 of 1993
The publication of airport charges. GenN2921 GG51820/27-12-2024.

 
Health Professions Act 56 of 1974
The annual fees payable by registered practitioners. BN710 GG51950/24-1-2025.

 
International Trade Administration of South Africa
The guidelines, rules, and conditions pertaining to rebate item 460.11. GenN2937 GG51924/17-1-2025.

 
Judges’ Remuneration and Conditions of Employment Act 47 of 2001
The determination of remuneration of Constitutional Court judges and judges: 2024/2025. GN5744 GG51835/24-12-2024.

 
National Forests Act 84 of 1998
Amendments to the regulations under the Act. GN R5650 GG51847/6-1-2025.
Perishable Products Export Control Act 9 of 1983
The regulations relating to the export of perishable products. BN709 GG51903/17-1-2025.

 
Petroleum Products Act 120 of 1977
The amendment of the regulations in respect of petroleum products. GN R5746 GG51941/31-12-2024.
The maximum retail price for liquefied petroleum gas. GN R5747 GG51941/31-12-2024.
The regulations in respect of the single maximum national retail price for illuminating paraffin. GN R5745 GG51941/31-12-2024.

 
Public Finance Management Act 1 of 1999
The rate of interest on government loans. GenN2920 GG51820/27-12-2024.
The statement of the national revenue, expenditure and borrowings as of 30 November 2024 issued by the Director-General. GenN2923 GG51942/30-12-2024.

 
South African Schools Act 84 of 1996
The amended national norms and standards for school funding. GenN2948 GG51962/24-1-2025.

Shanay Sewbalas and Keagan Smith are Editors: National Legislation at LexisNexis South Africa.

This article was first published in De Rebus in 2025 (March) DR 55.