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Division of Revenue Act, 2021 (Act No. 9 of 2021)

Chapter 6 : General

38. Repeal of laws and savings

 

(1) Subject to subsection (2)—
(a) the Division of Revenue Act, 2020 (Act No. 4 of 2020), except sections 16 and 26, is hereby repealed;
(b) sections 16 and 26 of the Division of Revenue Act, 2020, are hereby repealed with effect from 1 July 2021 or the date that this Act takes effect, whichever is the later date;
(c) the Division of Revenue Amendment Act, 2020 (Act No. 10 of 2020), is hereby repealed; and
(d) the Division of Revenue Second Amendment Act, 2020 (Act No. 20 of 2020), is hereby repealed.

 

(2) Any repeal referred to in subsection (1) does not affect—
(a) any duty to be performed in terms of any provision of an Act, referred to in subsection (1), after the end of the 2021/22 financial year; and
(b) any obligation in terms of any provision of an Act, referred to in subsection (1), the execution of which is outstanding.

 

(3) Any framework published in terms of section 16 of the Division of Revenue Act, 2020, as amended in terms of section 16 or 26 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 22(2) of that Act, if that conditional allocation does not continue to exist in terms of this Act.

 

 


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