(1) |
An empowerment and transformation levy is hereby continued to be imposed on— |
(b) |
grape juice concentrate; and |
(2) |
The amount of the empowerment and transformation levy shall— |
(a) |
in the case of grapes, be— |
(i) |
R3.01 per ton for the period 1 January 2018 to 31 December 2018; |
(ii) |
R3.22 per ton for the period 1 January 2019 to 31 December 2019; |
(iii) |
R3.43 per ton for the period 1 January 2020 to 31 December 2020; and |
(iv) |
R3.64 per ton for the period 1 January 2021 to 31 December 2021; |
(b) |
in the case of grape juice concentrate, be— |
(i) |
0.43 cent per litre at 17,4 degrees Balling for the period 1 January 2018 to 31 December 2018; |
(ii) |
0.46 cent per litre at 17,4 degrees Balling for the period 1 January 2019 to 31 December 2019; |
(iii) |
0.49 cent per litre at 17,4 degrees Balling for the period 1 January 2020 to 31 December 2020; and |
(iv) |
0.52 cent per litre at 17,4 degrees Balling for the period 1 January 2021 to 31 December 2021; and |
(c) |
in the case of drinking wine, be— |
(i) |
0.43 cent per litre for the period 1 January 2018 to 31 December 2018; |
(ii) |
0.46 cent per litre for the period 1 January 2019 to 31 December 2019; |
(iii) |
0.49 cent per litre for the period 1 January 2020 to 31 December 2020; and |
(iv) |
0.52 cent per litre for the period 1 January 2021 to 31 December 2021. |
(3) |
The empowerment and transformation levy shall— |
(a) |
be payable by a wine producer in respect of drinking wine packaged in containers of 5 litres or less; and |
(b) |
be payable by a wine trader in respect of— |
(ii) |
grape juice concentrate in containers of more than 5 litres, acquired from a wine producer; and |
(iii) |
drinking wine in containers of more than 5 litres, acquired from a wine producer. |
(4) |
The empowerment and transformation levy shall be payable to SAWIS, acting on behalf of the Transformation Unit, in accordance with subclause (5). |
(a) |
Payment of the empowerment and transformation levy shall be made not later than sixty days following the month of delivery of a quantity of grapes, grape juice concentrate or drinking wine sold, purchased or otherwise acquired. |
(b) |
Payment shall be made by means of a cheque or electronic transfer in favour of SAWIS, and shall— |
(i) |
when paid by cheque, be addressed to— |
SAWIS, P O Box 238, Paarl, 7620;
(ii) |
when electronically transferred, be paid to the bank account obtainable from SAWIS on request. |