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Explanatory Memoranda

There are two types of memoranda submitted with Bills when they are introduced in Parliament:

  • Memoranda of Objects – with administration Bills (section 75 of the Constitution)
  • Explanatory Memoranda – with money Bills (section 77 of the Constitution)

They provide background on proposed new legislation, reasons for proposed changes to existing legislation and further explanations or examples where necessary.

Year and title ​Amendment Act Explanatory Memorandum relates to
​
2020		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2020

See media statement		 ​Act No. 23 of 2020
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2020

See media statement		 ​Act No. 24 of 2020
​Memorandum of Objects of the Disaster Management Tax Relief Administration Bill, 2020 ​Act No. 14 of 2020
​​
2019		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2019 ​Act No. 34 of 2019
​Explanatory Memorandum on the Regulations prescribing Electronic Services, 2019 ​
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2019 ​Act No. 33 of 2019

​2018		 ​
​​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2018  ​Act No. 23 of 2018​
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2018 ​Act No. 22 of 2018
​
2017		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2017 ​​Act No. 17 of 2017
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2017 ​​Act No. 13 of 2017
​
2016		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2016 ​Act No. 15 of 2016
Memorandum on the Objects of Tax Administration Laws Amendment Bill, 2016 ​Act No. 16 of 2016
​Explanatory Memorandum on the SVDP in respect of Offshore Assets and Income contained in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 19 of 2016 and Bill 20B of 2016 ​Act No. 14 of 2016
Act No. 13 of 2016​
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2016  ​Act No. 2 of 2016
​
2015		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2015  ​​Act No. 25 of 2015
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2015  ​​Act No. 23 of 2015
​
2014		 ​
​​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2014​   ​​Act No. 43 of 2014
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2014  ​​Act No. 44 of 2014
​
2013		 ​
​Explanatory Memorandum on the Employment Tax Incentive Bill, 2013 ​
​Memorandum of Objects of the Customs Duty Bill, 2013 ​
Memorandum on the Objects of the Customs and Excise Amendment Bill, 2013  ​
​Memorandum on the Objects of the Customs Control Bill, 2013 ​
​​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2013   ​​Act No. 39 of 2013
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2013  ​​Act No. 31 of 2013

​2012 ​		 ​
​Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2012  ​​Act No. 21 of 2012
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2012  ​​Act No. 22 of 2012
​
2011 ​		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011  ​​Act No. 24 of 2011
​Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2011  ​​Act No. 25 of 2011
​Memorandum on the Objects of the Tax Administration Bill, 2011  ​Act No. 28 of 2011

2010​ ​		 ​
​Memorandum on the Objects of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Bill, 2010  ​​Act No. 8 of 2010
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2010  ​Act No. 7 of 2010

2009​ ​		 ​
​Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2009  ​​Act No. 18 of 2009
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2009  ​Act No. 17 of 2009

2008​		 ​
​Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2008  ​Act No. 4 of 2008
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2008  ​​Act No. 3 of 2008
​Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2008  ​​Act No. 61 of 2008
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008  ​​Act No. 60 of 2008

2007​ ​		 ​
​Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2007  ​​Act No. 36 of 2007
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2007  ​Act No. 8 of 2007
​Memorandum on the Objectives of the Securities Transfer Tax Administration Bill, 2007 ​
​Explanatory Memorandum on the Securities Transfer Tax Bill, 2007 ​
​Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2007  ​​Act No. 36 of 2007
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2007  ​​Act No. 35 of 2007
​
2006 ​		 ​
​Memorandum on the Objects of the Second Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  ​Act No. 10 of 2006
​Explanatory Memorandum on the Small Business Tax Amnesty and Amendment of Taxation Laws Bill, 2006  ​​Act No. 9 of 2006
​Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2006 ​
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2006  ​​Act No. 20 of 2006
​
2005 ​		 ​
​Explanatory Memorandum on the Objects of the Taxation Laws Second Amendment Bill, 2005  ​Act No. 10 of 2005
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2005  ​Act No. 9 of 2005
​Memorandum on the Objects of the Revenue Laws Second Amendment Bill, 2005  ​Act No. 32 of 2005
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2005  ​​Act No. 31 of 2005

2004​ ​		 ​
​Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2004  ​​Act No. 34 of 2004
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2004  ​​Act No. 32 of 2004
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2004  ​Act No. 16 of 2004
​
2003 ​		 ​
​Explanatory Memorandum on the Exchange Control Amnesty and Amendment of Taxation Laws Bill, 2003  ​​Act No. 12 of 2003
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2003  ​Act No. 45 of 2003
​
2002 ​		 ​
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2002  ​​Act No. 74 of 2002
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2002  ​​Act No. 30 of 2002
​Memorandum on the Objects of the South African Revenue Service Amendment Bill, 2002 ​​Act No. 46 of 2002
​
2001 ​		 ​
​Memorandum on the Objects of the Second Revenue Laws Amendment Bill, 2001  ​​Act No. 60 of 2001
​Explanatory Memorandum on the Unemployment Insurance Contributions Bill, 2001 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001  ​​Act No. 5 of 2001
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2001  ​​Act No. 19 of 2001
​
2000 ​		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 2000  ​​Act No. 30 of 2000
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000  ​Act No. 59 of 2000
​
1999 ​		 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 1999  ​Act No. 32 of 1999
​Explanatory Memorandum on the Revenue Laws Amendment Bill, 1999  ​Act No. 53 of 1999
​
1998 ​		 ​
​Explanatory Memorandum on the Demutualisation Levy Bill, 1998 ​
​Explanatory Memorandum on the Uncertificated Securities Tax Bill, 1998 ​
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 1998  ​Act No. 30 of 1998
​
1997 ​		 ​
​Explanatory Memorandum on the South African Revenue Service Bill, 1997  Act No. 34 of 1997
​Explanatory Memorandum on the Income Tax Bill, 1997  ​​Act No. 28 of 1997
​Explanatory Memorandum on the Taxation Laws Amendment Bill, 1997  ​Act No. 27 of 1997
  • Last Updated:
  • 18/03/2021
  • 15:50

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