Statistics Act, 1999
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)SchedulesSchedule 3 (Section 20) |
| 1. | Amendment of section 1 of Act 32 of 2014 |
Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion in subsection (1) after the definition of "bulk goods terminal operator" of the following definition:
" "Carbon Tax Act" means an Act of Parliament that makes provision for a carbon tax;".
| 2. | Amendment of section 54A of Act 91 of 1964, as inserted by section 139 of Act 45 of 2003 and renumbered by section 32 of Act 16 of 2004 |
The following section is hereby substituted for section 54A of the Customs and Excise Act, 1964:
"Imposition of environmental levy
| 54A. | A levy known as the environmental levy shall be— |
| (a) | leviable on such imported goods and goods manufactured in the Republic as may be specified in any item of Part 3 of Schedule No.1; and |
| (b) | collected and paid in respect of carbon tax imposed in terms of the Carbon Tax Act, 2019. |
