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

Part 1 : Definitions and general provisions relating to imposition of carbon tax

3. Persons subject to tax


A person is—

(a) a taxpayer for the purposes of this Act; and
(b) liable to pay an amount of carbon tax calculated as contemplated in section 6 in respect of a tax period as specified in section 16,

if that person conducts an activity in the Republic, resulting in greenhouse gas emissions, equal to or above the threshold determined by matching the activity listed in the column 'Activity/Sector' in Schedule 2 with the number in the corresponding line of the column 'Threshold' of that table.


[Words following section 3(b) substituted by section 90(1) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - deemed to have into operation 1 June 2019 (Section 3(2)]