Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
42 Section RA 10 amended (When obligations not met)


In section RA 10(1)(a), replace “a PAYE income payment” with “a PAYE income payment, a residential land purchase amount”.


In section RA 10(1)(b), replace “amount.” with “amount; or”, and after section RA 10(1)(b), insert:


a vendor liable to pay an amount of RLWT does not pay the amount.


In section RA 10, in the list of defined terms, insert “residential land purchase amount” and “RLWT”.