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Division of Revenue Act, 2023 (Act No. 5 of 2023)

Chapter 6 : General

35. Departures


(1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 36 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) impedes the achievement of any object of this Act;
(c) impedes an immediate response to a classified disaster; or
(d) undermines the financial viability of the affected national department, 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, by notice in the Gazette.