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Carbon Tax Act, 2019 (Act No. 15 of 2019)

Part IV : Administration, tax period and payment of tax

16. Tax period


(1) A taxpayer must pay the carbon tax for every tax period.


(2) A tax period in relation to a taxpayer is—
(a) commencing on 1 June 2019 and ending on 31 December 2019; and
(b) subsequent to the period contemplated in paragraph (a), the period commencing on 1 January of each year and ending on 31 December of that year.