Older Persons Act, 2006
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VA : Environmental Levies54AA. Provisions relating to carbon tax |
For the purposes of the administration and collection of carbon tax revenues as contemplated in section 54A—
(a)
| (i) | any reference to the Carbon Tax Act, 2019, in this Act must be regarded as including the Tables and Schedules to that Act and any regulation made in terms of that Act; |
| (ii) | a word or expression in this Act to which a meaning has been assigned in the Carbon Tax Act, 2019, has the meaning so assigned, unless the context indicates otherwise; |
| (b) | the allowances and limitation of allowances prescribed in the Carbon Tax Act, 2019, must be administered as rebates, refunds or drawbacks, as may be applicable, in terms of this Act; |
| (c) | a taxpayer as defined in the Carbon Tax Act, 2019, must in terms of section 54E license any premises on which emissions as defined in the Carbon Tax Act, 2019, occur, in a manner and subject to requirements as may be prescribed by rule; and |
| (d) | any administrative actions, requirements and procedures for purposes of submission and verification of accounts, collection and payment of carbon tax as an environmental levy or the performance of any duty, power or obligation or the exercise of any right must, to the extent not prescribed in the Carbon Tax Act, 2019, be prescribed by the Commissioner by rule. |
[Section 54AA inserted by section 1 of the Customs and Excise Amendment Act, 2019 (Act No. 13 of 2019), GG42480, dated 23 May 2019 - effective 1 June 2019]
