Special Investigating Units and Special Tribunals Act, 1996
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)Part II : Allowances10. Trade exposure allowance |
A taxpayer that is liable for the carbon tax in respect of greenhouse gas emissions must receive an allowance up to a maximum of ten per cent in respect of trade exposure as measured by value of exports plus imports divided by the total production by sector or subsector that must be determined in a manner prescribed by the Minister by regulation.
