Page 204 - Juta's Indirect Tax

s 1
22 23 24
SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999
Regulations
Amendment of Skills Development Act Short title and commencement
Schedule
AMENDMENT OF SKILLS DEVELOPMENT ACT
s 3
CHAPTER 1 ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY (ss 1-13)
1 De nitions
(1) In this Act, unless the context otherwise indicates—
‘approved body’ means the body approved by the Minister in terms of section 7 (1) (b) to collect the levy on behalf of a SETA;
‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;
[De nition of ‘Commissioner’ substituted by s. 271 of Act 28 of 2011.]
‘Director-General’ means the Director-General of Higher Education and Training;
[De nition of ‘Director-General’ substituted by s. 1 (a) of Act 24 of 2010.]
‘employee’ includes an employee as de ned in the Fourth Schedule to the Income Tax Act;
‘employer’ includes an employer as de ned in the Fourth Schedule to the Income Tax Act;
‘Income Tax Act’ means the Income Tax Act, 1962 (Act 58 of 1962);
‘interest’ means any interest payable in terms of section 11;
‘levy’ means the skills development levy referred to in section 3;
[NB: The de nition of ‘levy’ has been substituted by s. 42 (1) of Act 18 of 2009, a provision that will come into operation on a date to be determined by the Minister of Finance by notice in the Gazette. See Pendlex below]
‘Minister’ means the Minister of Higher Education and Training;
[De nition of ‘Minister’ substituted by s. 1 (b) of Act 24 of 2010.]
‘National Skills Authority’ means the National Skills Authority, established by section 4 of the Skills Development Act;
‘National Skills Fund’ means the National Skills Fund, established by section 27 (1) of the Skills Development Act;
‘penalty’ means any penalty payable in terms of section 12 and a penalty contemplated in Chapter 16 of the Tax Administration Act;
[De nition of ‘penalty’ substituted by s. 29 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
‘prescribed’ means prescribed by regulation in terms of section 22;
‘sector’ means a sector as determined by the Minister in terms of section 9 (2) of the Skills Development Act;
‘SETA’ means a sector education and training authority, established by section 9 (1) of the Skills Development Act; ‘Skills Development Act’ means the Skills
Development Act, 1998 (Act 97 of 1998);
‘Tax Administration Act’ means the Tax Admini-
stration Act, 2011;
[De nition of ‘Tax Administration Act’ inserted by s. 271 of Act 28 of 2011.]
‘this Act’ includes any regulation made in terms of section 22, but does not include the footnotes.
[Sub-s. (1), previously s. 1, renumbered by s. 271 of Act 28 of 2011.]
(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.
[Sub-s. (2) added by s. 271 of Act 28 of 2011.]
2 Administration of Act
(1) Subject to subsection (2), the Director-General must administer this Act.
(2) The Commissioner must administer the provisions of the Act in so far as it relates to the collection of the levy payable to the Commissioner in terms of this Act, in accordance with the provisions of the Tax Administration Act.
[Sub-s. (2) substituted by s. 271 of Act 28 of 2011.]
(2A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.
[Sub-s. (2A) inserted by s. 271 of Act 28 of 2011.]
(3) The Director-General may delegate any part of the administration of this Act, contemplated in subsection (1), to the executive of cer of a SETA.
(4) A delegation in terms of subsection (3)—
(a) is subject to the conditions the Director-General
determines;
(b) must be in writing;
(c) does not prevent the Director-General from
performing the part of the administration so delegated;
and
(d) may at any time be withdrawn in writing.
3 Imposition of levy
(1) Every employer must pay a skills development levy from—
(a) 1 April 2000, at a rate of 0,5 per cent of the leviable amount; and
(b) 1 April 2001, at a rate of one per cent of the leviable amount.
(2) and (3) . . .
[Sub-ss. (2) and (3) deleted by s. 111 of Act 53 of 1999.]
(4) For the purposes of subsections (1), (2) and (3), but subject to subsection (5), the leviable amount means the total amount of remuneration, paid or payable, or deemed to be paid or payable, by an employer to its employees during any
Pendlex
‘levy’ means the skills development levy referred to in
section 3 and any administrative penalty leviable under this Act;
Prelex
De nition of ‘penalty’ in force until date of promulgation of Tax Administration Laws Amendment Act, 2015
‘penalty’ means any penalty payable in terms of section 12;
196
Juta’s IndIrect tax 2016