1996 - National Treasury

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2.3.3.1 Functional composition of expenditure 2.9
2.3.3.2 Economic composition of expenditure 2.9
2.4 EXPENDITURE PLANNING 2.10
2.4.1 The budgetary process 2.10
2.4.2 A medium-term expenditure framework 2.10
2.5 PUBLIC SERVICE RESTRUCTURING 2.11
2.5.1 Restructuring and rationalisation 2.11
2.5.2 Conditions of service 2.11
2.6 SECTORAL POLICIES AND PROGRAMMES 2.12
2.6.1 Social services 2.12
2.6.1.1 Education 2.12
2.6.1.2 Health services 2.13
2.6.1.3 Social security and welfare 2.14
2.6.1.4 Housing and related services 2.16
2.6.1.5 Recreation and culture 2.16
2.6.2 Economic services 2.16
2.6.2.1 Agriculture 2.16
2.6.2.2 Land reform 2.17
2.6.2.3 Mineral and energy affairs 2.17
2.6.2.4 Transport 2.18
2.6.2.5 Water affairs and forestry 2.19
2.6.2.6 Trade and industry 2.19
2.6.2.7 Science and technology 2.21
2.6.3 Protection services 2.22
2.6.3.1 Defence 2.22
2.6.3.2 Police services 2.22
2.6.3.3 Correctional services 2.22
2.6.3.4 Justice 2.23
2.7 TAX ISSUES 2.23
2.7.1 Trends in the composition of revenue 2.23
2.7.2 Second and Third Reports of the Katz Commission 2.23
2.7.2.1 Value-added tax 2.24
2.7.2.2 Land tax 2.24
2.7.2.3 Capital gains tax 2.24
2.7.2.4 Capital taxes 2.24
2.7.2.5 Retirement fund taxation 2.24
2.7.2.6 Secondary tax on companies (STC) 2.25
2.7.2.7 Group income taxation 2.25
2.7.2.8 Tax avoidance 2.25
2.7.2.9 Statement of taxpayer rights 2.26
2.7.2.10 Small and micro enterprises 2.26
2.7.2.11 Value-added tax in respect of financial services 2.26
2.7.2.12 Tax on gambling 2.26
2.7.2.13 Marketable securities tax 2.26
2.7.2.14 Taxpayer education 2.26
2.7.2.15 Regional Services Council levies 2.26
2.7.3 Tax amnesty 2.26
2.7.4 The Tax Advisory Committee 2.27
2.7.5 Agreements for the avoidance of double taxation 2.27