Section 165 - Amendment of Act 28 of 2016. - Finance (No. 2) Act, 2024

PART VIII AMENDMENT TO THE FINANCE ACT, 2016 Amendment of Act 28 of 2016. 165. In the Finance Act, 2016, (a) in section 163, for sub-section (3), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2024, namely: (3) It shall apply to consideration received or receivable for (a) specified services provided on or after the commencement of this Chapter; and (b) e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024: ; (b) in section 165A, after sub-section (3), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from 1st day of August, 2024, namely: (4) The provisions of this section shall not apply to any consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it on or after the 1st day of August, 2024. .