Page 209 - Juta's Indirect Tax

Schedule SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 Schedule
(c) by the substitution for paragraph (b) of subsection (2) of the following paragraph:
‘(b) the other powers conferred on the SETA by this Act or the Skills Development Levies Act.’; and
(d) by the substitution for subsection (3) of the following subsection:
‘(3) A SETA must perform its functions in accordance with this Act, the Skills Development Levies Act and its constitution.’.
4 Amendment of section 14 of Act 97 of 1998
Section 14 of the Skills Development Act is hereby amended—
(a) by the substitution for paragraph (a) of subsection (1) of the following paragraph:
‘(a) 80 per cent of the skills development levies, interest and penalties collected in respect of the SETA, as allocated in terms of sections 8 (3) (b) and 9 (b) of the Skills Development Levies Act;’; and
(b) by the deletion of paragraph (c) of subsection (2).
5 Amendment of section 27 of Act 97 of 1998
Section 27 of the Skills Development Act is hereby amended by the substitution for paragraphs (a) and (b) of subsection (2) of the following paragraphs:
‘(a) 20 per cent of the skills development levies, interest and penalties collected in respect of every SETA, as required
by sections 8 (3) (a) and 9 (a) of the Skills Development Levies Act;
(b) the skills development levies, interest and penalties collected by the Commissioner from employers which do not
fall within the jurisdiction of a SETA, as required by section 8 (3) (c) of the Skills Development Levies Act.’.
6 Amendment of section 30 of Act 97 of 1998
Section 30 of the Skills Development Act is hereby amended by the substitution for paragraph (a) of subsection (1) [sic] of the following paragraph:
‘(a) must budget for at least—
(i) 0,5 per cent of its payroll with effect from 1 April 2000; (ii) one per cent of its payroll with effect from 1 April 2001,
for the training and education of its employees; and’.
7 Insertion of section 30A in Act 97 of 1998
The following section is hereby inserted after section 30 of the Skills Development Act:
‘30A Budget for training by national and provincial public entities
If 80 per cent or more of the expenditure of a national or provincial public entity is defrayed directly or indirectly from
funds voted by Parliament, that entity must budget for at least— (a) 0,5 per cent of its payroll with effect from 1 April 2000; (b) one per cent of its payroll with effect from 1 April 2001, for the training and education of its employees.’.
8 Amendment of item 10 of Schedule 2 to Act 97 of 1998
Item 10 of Schedule 2 to the Skills Development Act is hereby amended by the deletion of paragraph (b) of subitem (2).
9 Amendment of item 14 of Schedule 2 to Act 97 of 1998
Item 14 of Schedule 2 to the Skills Development Act is hereby amended by the substitution for subitem (3) of the following subitem:
‘(3) Subject to subitem 7 (c), any levy imposed in terms of section 10 of the Local Government Training Act and in force immediately before the commencement of this Act, remains in force until 31 March 2000 as if the Local Government Training Act had not been repealed.’.
10 Amendment of long title of Act 97 of 1998
The long title of the Skills Development Act is hereby amended by the substitution for the expression ‘levy-grant’ of the expression ‘levy- nancing’.
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SKILLS DEVELOPMENT LEVIES ACT