An employer may not reduce the employees’ tax payable by that employer in respect of a month by the amount of the employment tax incentive available to that employer in that month if, on the last day of that month, the employer—
| (a) |
has failed to submit any return as defined in section 1 of the Tax Administration Act on the basis required by section 25 of that Act; or |
| (b) |
has any outstanding tax debt as defined in section 1 of the Tax Administration Act, but excluding a tax debt— |
| (i) |
in respect of which an agreement has been entered into in accordance with section 167 or 204 of the Tax Administration Act; |
| (ii) |
that has been suspended in terms of section 164 of the Tax Administration Act; or |
| (iii) |
that does not exceed the amount referred to in section 169(4) of the Tax Administration Act. |
South African Institute for Drug Free Sport Act, 1997
