54FA.10
| (a) |
For the purposes of implementing Note 2(c) or (d) of Section B of Part 3 of Schedule No. 1 with effect from 1 July 2009, a person who generates electricity from sources contemplated in Note 2(d) or Note 5 of Section B of Part 3 of Schedule No. 1 in an electricity generating plant with an installed capacity exceeding 3MW, must submit a report, prepared, signed and certified by an engineer accredited with the Engineering Council of South Africa, of the electricity so generated for every calendar year as contemplated in Note 6 of Section B of Part 3 of Schedule No. 1. |
| (b) |
If a person is not required to license his or her electricity plant as contemplated in paragraph (c), the report referred to in paragraph (a) for the calendar years— |
| (i) |
1 July 2009 to 30 June 2010 and 1 July 2010 to 30 June 2011 must be submitted to reach the Commissioner on or before 29 February 2012; and |
| (ii) |
commencing 1 July 2011, must be submitted to reach the Commissioner within 30 days after the end of each calendar year. |
| (c) |
Where according to the report referred to in paragraph (a) the electricity generated does not comply with Note 2(c) or (d) of Section B of Part 3 of Schedule No. 1, as may be applicable, for any calendar year and such electricity is generated in an electricity generation plant with an installed capacity exceeding 5MW, the electricity producer must— |
(i)
| (aa) |
in the case of any of the two calendar years 1 July 2009 to 30 June 2010 and 1 July 2010 to 30 June 2011, apply before 29 February 2012; and |
| (bb) |
in respect of any following calendar year, apply within 10 days after the end of that calendar year, |
for a licence for his or her electricity generation plant as contemplated in rule 54FA.03;
| (ii) |
subject to paragraph (d), submit an account on form DA 176, the report referred to in paragraph (a) and payment of the environmental levy due to reach the Commissioner within 30 days after the end of that calendar year. |
(d)
| (i) |
In respect of the calendar years 1 July 2009 to 30 June 2010 and 1 July 2010 to 30 June 2011, completed forms DA 176, the report and payment must be submitted to reach the Commissioner on or before 23 March 2012. |
| (ii) |
Except as otherwise specified in this rule, the provisions of rule 54FA.06(a), (b), (c) and (e), with the necessary changes, apply to the submission of form DA 176 and payment contemplated in paragraph (c)(ii) and subparagraph (i). |
| (iii) |
On licensing the electricity generation plant as contemplated in paragraph (c) any registration issued to the licensee in terms of rule 54FA.04(a) will be cancelled. |
| (e) |
A licensee contemplated in paragraph (c) who— |
| (i) |
generates electricity complying with Note 2(c) or (d), as may be applicable, during the following calendar year must submit the report referred to in paragraph (a) together with a nil return on form DA 176 to reach the Commissioner within 30 days after the end of that calendar year; |
| (ii) |
for two consecutive calendar years generates electricity complying with the said Note 2(c) and (d), as may be applicable, may thereafter on good cause shown apply to the Commissioner for cancellation of the licence and for registration in terms of paragraph 54FA.04(a). |
| (f) |
Any engineer who compiles a report as contemplated in rule 54FA.10(a), which— |
| (i) |
contains a false statement or misleading information which he or she did not believe to be true or could not reasonably have believed to be true; or |
| (ii) |
omits to state information which was omitted with the intention to mislead, |
is guilty of an offence.
Stamp Duties Act, 1968 (Act 77 of 1968)
