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Division of Revenue Act, 2013 (Act No. 2 of 2013)

Chapter 6 : General

36. Exemptions

 

 

1) If a good ground exists, the National Treasury may, on request or in its own discretion and on good grounds, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act.

 

2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition—
a) cannot be implemented in practice;
b) impede the achievement of any object of this Act; or
c) undermines the financial viability of the affected national or provincial department or municipality.

 

3) Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published in the Gazette.