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Skills Development Levies Act, 1999

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To provide for the imposition of a skills development levy; and for matters connected therewith.

 

Last update: January 2016


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Skills Development Levies Act, 1999 (Act No. 9 of 1999), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Skills Development Levies Act, 1999 (Act No. 9 of 1999) has been updated by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

The Skills Development Levies Act, 1999 (Act No. 9 of 1999) has been amended by the Tax Administration Act, 2011 (Act No. 28 of 2011) Government Gazette 35491 dated 4 July 2012.

 

This Act has been updated with Amendment Act No. 24 of 2010 in Government Gazette No. 33854 dated 7 December 2010.

 

The Taxation Laws Amendment Act No. 17 of 2009 and the Taxation Laws Second Amendment Act No. 18 of 2009 (as found in Government Gazette No. 32610 and 32611 (September 2009) have amended this Act.

 

 

Amended by the Taxation Laws Amendment Act, 2005 (9 of 2005).

Amended by the Revenue Laws Amendment Act, 2003 (45 of 2003).

Amended by the Revenue Laws Amendment Act, 2002 (74 of 2002).

Amended by the Taxation Laws Amendment Act, 2002 (30 of 2002).

Amended by the Revenue Laws Amendment Act, 2001 (Act 19 of 2001) to regulate the period during which certain information must be submitted by the Commissioner to the Director-General of Labour (Section 6), and to regulate the Courts jurisdiction in respect of offences (Section 20A added).

 

Amended by s 45 of the Taxation Laws amendment Act, Act 5 0f 2001 by the insertion of section 6B – Electronic filing of statement.

 

Regulation 2(1) of Regulations regarding Levies and Related Issues has been amended by Notice R.255 of Government Gazette No. 22148 dated 23 March 2001, to change the due date by which a municipality may submit its application for exemption from paying the skills development levy from "30 November 2000" to "1 April" of the year in which exemption is required.

Section 13(j) and (vii) amended by the Revenue Laws Amendment Act, 2000 (GN 21848, 6 December 2000, Act 59 of 2000) to "make provision for the application of certain provisions of the Income Tax Act, 1962."

The regulations regarding Levies and related Issues have been amended by the substitution of '1 April' for '30 November' in regulation 2(1), as published in Gazette 21736 and dated 17 November 2000.

Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000. To amend this Act, so as

to further regulate the exemption of certain public benefit organisations carrying on a public benefit activity of a religious or charitable nature;

to effect certain consequential amendments;

to further regulate certain matters relating to representative taxpayers; and

to provide for matters connected therewith.

Regulations regarding levies and related issues have been added to the Act, as published in Gazette 20865, dated 7 February 2000.

Various updates by the Revenue Laws Amendment Act, 1999, as published in Gazette 20656 dated 24 November.

Two sets of Proposed Regulations have been added to the Act as published in Government Gazette 20552, dated 15 October 1999, regarding: Skills Development Levies and Related Issues (Notice No. R.1230) and Skills Development Levies and Related Matters (Notice No. R.1231).

These proposed Regulations have no "names" as such, we (GTHS) have differentiated them here as the Collection/Payment of Levies Regulations and the SETA Regulations for clarity.

The Skills Development Levies Act, 1999, was published in Government Gazette Notice No. 516, dated 30 April 1999. This Act has come into operation on the 1 September 1999.