The South African Revenue Service (SARS) has announced the passage of the Disaster Management Tax Relief Bill and the Disaster Management Tax Relief Administration Bill by the National Assembly (parliament) on 25 August 2020. The bills provide for the COVID-relief measures introduced earlier in the year, with some amendments. One of the main amendments concerns the relief measure allowing businesses to defer 35% of their employees' tax liabilities. Initially provided from 1 April to 31 July 2020, the final measures provide for deferral until 31 August 2020. It is also provided that the deferred amounts are to be paid in...