Special Investigating Units and Special Tribunals Act, 1996
R 385
Division of Revenue Act, 2023 (Act No. 5 of 2023)Chapter 6 : General37. Repeal of laws and savings |
| (1) | Subject to subsection (2)— |
| (a) | the Division of Revenue Act, 2022 (Act No. 5 of 2022), except sections 15 and 25, is hereby repealed; |
| (b) | sections 15 and 25 of the Division of Revenue Act, 2022, are hereby repealed with effect from 1 July 2023 or the date that this Act takes effect, whichever is the later date; |
| (c) | the Division of Revenue Amendment Act, 2022 (Act No. 15 of 2022), is hereby repealed. |
| (2) | Any repeal referred to in subsection (1) does not affect— |
| (a) | any duty to be performed in terms of any provision of an Act, referred to in subsection (1), after the end of the 2023/24 financial year; and |
| (b) | any obligation in terms of any provision of an Act, referred to in subsection (1), the execution of which is outstanding. |
| (3) | Any framework published in terms of section 15 of the Division of Revenue Act, 2022, as amended in terms of section 15 or 25 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 21(2) of that Act if that conditional allocation does not continue to exist in terms of this Act. |
