Statistics Act, 1999
R 385
Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)Chapter 4 : General12. Transitional provisions |
| (1) | A municipality must, within two years of the date on which this Act commences, apply to the Minister in accordance with this Act for the authorisation of a tax, other than a regional establishment levy or regional services levy imposed under the Regional Services Council Act, 1985 (Act No. 109 of 1985), or the KwaZulu and Natal Joint Services Act, 1990 (Act No. 84 of 1990), imposed by that municipality prior to the commencement of this Act. |
| (2) | A tax referred to in subsection (1) lapses— |
| (a) | two years after the date on which this Act commences, if a municipality fails to apply for authorisation in accordance with subsection (1); or |
| (b) | six months after the Minister has notified the municipality that an application contemplated in subsection (1) is not approved. |
