Page 268 - Juta's Indirect Tax

s 20 MINERAL AND PETROLEUM RESOURCES ROYALTY (ADMINISTRATION) ACT 29 OF 2008 s 21
20 Regulations
The Minister of Finance may make regulations—
(a) to ensure that all foreign currency translations are
consistently applied;
(b) in respect of circumstances when a year of assessment
21 Short title and commencement
(1) This Act is called the Mineral and Petroleum Resources Royalty (Administration) Act, 2008.
(2) This Act comes into operation—
(c)
may be shorter or longer than 12 months; or
with respect to any matter necessary to administer this Act or the Royalty Act.
[Date of commencement of s. 20: 1 November 2009.]
(a) (b)
in respect of sections 1, 2, 3, 4, 7, 17, 18 and 20 on 1 November 2009; and
in respect of sections 5, 6, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 19 on 1 March 2010.
[S. 21 substituted by s. 66 (1) of Act 18 of 2009.]
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Juta’s IndIrect tax 2016