| (1) |
For purposes of this Act, the following devices are not regarded as firearms: |
| (a) |
Any explosive powered tool manufactured specifically for use in industrial application, including line-throwing guns and impex-type building pistols; |
| (b) |
any explosive powered tool manufactured to split rock or concrete by means of discharging an explosive cartridge; |
| (c) |
any industrial tool manufactured for use in the mining and steel industry to remove refractory material; |
| (d) |
any captive bolt gun manufactured for use in an abattoir in the humane killing of animals; |
| (e) |
a muzzle loading firearm; |
[Section 5(1)(e) substituted by section 4 of Act No. 28 of 2006]
| (g) |
a tranquiliser firearm; |
| (j) |
a deactivated firearm; and |
| (k) |
any other device which the Minister may, by notice in the Gazette, exempt. |
| (2) |
A notice contemplated in subsection (1)(k) must be tabled in Parliament at least 14 days before publication thereof if Parliament is then sitting, and if Parliament is not sitting, within seven days after the commencement of the next sitting. |
| (3) |
A notice contemplated in subsection (1)(k) is of full force and effect until withdrawn by the Minister or by a resolution of Parliament. |
Tax Administration Act, 2011
