Income Tax Act, 1962 (Act No. 58 of 1962)Notices2009 NoticesSpecial Measures relating to Sharing of General Fuel Levy Revenue1. Definitions |
For the purposes of this Schedule, unless the context otherwise indicates—
"Constitution"
means the Constitution of the Republic of South Africa, 1996;
"financial year"
means a year starting 1 April and ending 31 March;
"general fuel levy"
means the fuel levy contemplated in section 1 of the Customs and Excise Act, 1964 (Act No. 91 of 1964), and Part 5A of Schedule No. 1 to that Act, but does not include the Road Accident Fund levy and any rebates, drawbacks and refunds of duty;
"metropolitan municipality"
means a metropolitan municipality as defined in section 1 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);
"Minister"
means the Minister of Finance;
"municipality"
means a municipality as described in section 2 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);
"National Revenue Fund"
means the National Revenue Fund contemplated in section 213 of the Constitution.