Special Investigating Units and Special Tribunals Act, 1996
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)RegulationsRegulations on the greenhouse gas emissions intensity benchmark prescribed for the purpose of section 11 of the Carbon Tax Act, 20192. Greenhouse gas emissions intensity benchmark |
A taxpayer must determine the emissions intensity benchmark for the purposes of determining the sector or subsector greenhouse gas emissions intensity benchmark for the purposes of symbol "A" in section 11(1) of the Carbon Tax Act, by matching the sector/subsector in respect of that taxpayer contained in the column "Sector/Subsector" with a number calculated according to the benchmark value contained in the same line as that sector or subsector in the column "SA Industry Benchmark Value" in the table in Annexure A.
