| (i) |
obtain a consolidated licence for the combination of each of its emissions facilities as its customs and excise manufacturing warehouse for the generation of emissions liable to carbon tax; and |
| (ii) |
designate the premises of its operational control in the Republic as the premises for such a consolidated licence. |
| (b) |
Notwithstanding paragraph (a), no taxpayer must apply to license an emissions facility where an activity listed in Schedule 2 of the Carbon Tax Act exclusively occurs in respect of which— |
| (i) |
such taxpayer has a basic tax-free allowance of 100%; or |
| (ii) |
a tax threshold indicated as ‘not applicable’ applies. |
| (c) |
The provisions of rule 19A.02 shall apply with any necessary changes as the context may require to any application for a licence or renewal of a licence contemplated in this rule. |
| (d) |
Every licensee must advise the Commissioner in accordance with rule 21A.09 of any change in particulars provided in its application for licensing. |
[Rule 54FD.02 inserted by section 1 of Notice No. R.1700, GG42926, dated 23 December 2019]
South African Institute for Drug Free Sport Act, 1997
