Page 203 - Juta's Indirect Tax

[ASSENTED TO 14 APRIL 1999]
[DATE OF COMMENCEMENT: 1 SEPTEMBER 1999]
(English text signed by the President)
as amended by
SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999
SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999*
Revenue Laws Amendment Act 53 of 1999 Taxation Laws Amendment Act 30 of 2000 Revenue Laws Amendment Act 59 of 2000 Taxation Laws Amendment Act 5 of 2001 Revenue Laws Amendment Act 19 of 2001 Taxation Laws Amendment Act 30 of 2002 Revenue Laws Amendment Act 74 of 2002 Revenue Laws Amendment Act 45 of 2003 Taxation Laws Amendment Act 9 of 2005 Revenue Laws Second Amendment Act 32 of 2005 Taxation Laws Second Amendment Act 18 of 2009 Skills Development Levies Amendment Act 24 of 2010 Tax Administration Act 28 of 2011
Tax Administration Laws Amendment Act 39 of 2013 Tax Administration Laws Amendment Act, 2015
ACT
To provide for the imposition of a skills development levy; and for matters connected therewith.
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:—
TABLE OF CONTENTS
CHAPTER 1
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY
1 De nitions
2 Administration of Act
3 Imposition of levy
4 Exemptions
5 Registration for payment of levy
6 Payment of levy to Commissioner and refund
6B . . .
[S. 6B inserted by s. 45 of Act 5 of 2001 and repealed by s. 46 of Act 32 of 2005.]
7 Payment of levy to SETA and refund
7A . . .
[S. 7A inserted by s. 44 of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011.]
8 9 10 11 12 13
14 15 16
18 19
20 21
Distribution of levies paid to Commissioner Distribution of levies paid to SETA Collection costs
Interest on late payment
Penalties on default .. .
Recovery of levy Appointment of inspectors
[S. 13 repealed by s. 271 of Act 28 of 2011.]
CHAPTER 2 RECOVERY OF LEVY BY SETA
and 17 . . .
[Ss. 16 and 17 repealed by s. 271 of Act 28 of 2011.]
Co-operation with inspectors Undertakings and compliance orders
and 20A . . . .. .
CHAPTER 3 GENERAL PROVISIONS
[S. 20A inserted by s. 77 of Act 19 of 2001 and repealed by s. 271 of Act 28 of 2011.] [S. 21 repealed by s. 271 of Act 28 of 2011.]
* The administration and powers and functions entrusted to the Minister of Labour by this Act, including all amendments thereto, whether or not any of the provisions of the legislation or amendments are in force, were transferred to the Minister of Higher Education and Training with effect from 1 November 2009 – Proc 56 in GG 32549 of 4 September 2009.
Juta’s IndIrect tax 2016 195
SKILLS DEVELOPMENT LEVIES ACT