| (1) |
A collectors association that applies for accreditation must, in addition to the relevant information required by regulation 2, submit proof to the satisfaction of the Registrar that the association— |
| (a) |
has a dedicated procedure in place to evaluate its members for their bona fides to be a private collector in a particular category in respect of their interest in, and knowledge of, the historical, technological, scientific, heritage, educational, cultural, commemorative, investment, rarity, thematic or artistic value of the firearms and ammunition in a specific field of interest or theme or both and that the relevant documentation pertaining to such evaluation is kept on record by the association; |
| (b) |
will only allow membership of a person to the association as long as the person is in good standing as a member of the association; |
| (c) |
is a member of a national association or organisation of which the primary bona fide object is to promote the responsible collecting of firearms or ammunition, or both; |
| (d) |
has provided in its founding document for a dedicated procedure whereby its members are classified in the following categories of collectors: |
| (i) |
Category A- being a category whereby the collectors association may approve any class of firearms for collection as contemplated in section 17(1)(a) of the Act and as prescribed in Regulation 15; |
| (ii) |
Category B- being a category whereby the collectors association may only approve firearms for collection as contemplated in section 17(1)(a) of the Act and as prescribed in Regulation 15, but which excludes prohibited firearms referred to in section 4(1) of the Act; |
| (iii) |
Category C- being a category whereby the collectors association may only approve firearms for collection as contemplated in section 17(1)(a) of the Act, which excludes prohibited firearms referred to in section 4(1) and restricted firearms referred to in section 14(1) of the Act and as prescribed in regulation 15; and |
| (iv) |
Category D- being an entry level category whereby the collectors association may only approve up to six firearms for collection as contemplated in section 17(1)(a) of the Act, which excludes prohibited firearms referred to in section 4(1) and restricted firearms referred to in section 14(1) of the Act; |
| (e) |
does not in terms of the dedicated procedures required in subparagraphs (a) and (d), initially declare a private collector in a higher category than category C unless the private collector had been granted approval for restricted or prohibited firearms as part of his or her collection under the previous Act: Provided that a private collector previously granted such approval may be declared in such higher category as may be appropriate in terms of this regulation, being category B where the collector has restricted firearms as part of his or her collection, and category A where the collector has prohibited firearms as a part of his or her collection; |
| (f) |
will subsequently only declare a private collector in a higher category strictly in accordance with the dedicated procedure required by subparagraphs (a) and (d); |
| (g) |
has a dedicated procedure in place to approve firearms and muzzle loading firearms for collection as contemplated in section 17(1)(a) of the Act, based on historical, technological, scientific, heritage, educational, cultural, commemorative, investment, rarity, thematic, or artistic value of the firearm and the requirements of subparagraphs (a) and (d), and that the relevant documentation pertaining to such approval is kept on record by the association; |
| (h) |
has a dedicated procedure in place to approve ammunition for collection as contemplated in section 18(1) of the Act, based on the requirements of subparagraph (a), and that the relevant documentation pertaining to such approval is kept on record by the association. |
| (a) |
An accredited collectors’ association contemplated in section 17(2) of the Act must in addition to regulation 2(12)(a) and (b) annually, within 90 days from the official year end of the association or such extended period as may be agreed to with the Registrar submit to the Registrar a written report reflecting – |
| (i) |
the details of all members whose registered membership with such accredited collectors association terminated; and |
| (ii) |
the reasons for the termination of such membership. |
[Regulation 5 substituted by section 7 of the Firearms Control Regulations, 2012, dated 1 March 2012]
Tax Administration Act, 2011
