Employment of Educators Act, 1998
R 385
South African Maritime Safety Authority Levies Act, 1998 (Act No. 6 of 1998)2. Levies |
| (1) | Subject to this section, the Authority may make determinations— |
| (a) | imposing levies and specifying the persons by whom, and the times when, such levies are payable; and |
| (b) | imposing the penalties for the purposes of subsection (7). |
| (2) | Before making a determination under subsection (1), the Authority must give the Minister notice in writing of the proposed determination— |
| (a) | specifying the day from which the determination is intended to operate; |
| (b) | if it imposes a levy or penalty, specifying the basis of such levy or penalty; and |
| (c) | if it varies a levy or penalty, specifying the reason for the variation. |
| (3) | The Minister may, within 60 days after receiving a notice of the proposed determination, give the Authority notice in writing approving or disapproving the proposed determination, but when the Minister does so, the Minister must have regard to the objectives and functions of the Authority. |
| (4) | A notice under subsection (3) disapproving a proposed determination may recommend an alternative determination. |
| (5) | The Authority may make a determination under subsection (1) only if— |
| (a) | the Minister approves it; or |
| (b) | the period within which the Minister may give notice to the Authority under subsection (3) has expired without the Minister having given such notice. |
| (6) | A determination made under subsection (1) must be published in the Gazette. |
| (7) | Subject to subsection (8), where a levy imposed under subsection (1) is not paid within the period determined by the Authority, being a period beginning on the day on which the levy becomes due, the person liable for the payment of the levy is liable to pay to the Authority, in addition to the levy, a penalty calculated upon the unpaid amount of the levy from the date on which the levy became due, and compounded. |
| (8) | The penalties determined under subsection (1) may not exceed an amount equivalent to the percentage prescribed by regulation under the South African Maritime Safety Authority Act, 1998, of the unpaid amount of the levy for each day during which it remains unpaid, calculated from the date on which the levy became due, and compounded. |
| (9) | Unpaid levies and penalties may be recovered as debts due to the Authority. |
