Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Defence Act, 2002 (Act No. 42 of 2002)Chapter 13 : General Administration and Support84. Exemptions applicable to Defence Force |
| 1) | Despite anything to the contrary contained in any other law— |
| a) | the Defence Force is exempted from any registration, licensing or related fee for taxation regarding the possession or movement of equipment, vehicles, aircraft or vessels which are used by the Department if such equipment, vehicles, aircraft or vessels are clearly marked and identifiable; |
| b) | members of the Defence Force are exempted from any provisions relating to the licensing of drivers of any vehicle or operators of any equipment or machinery used by the Department if the Department ensures that the said drivers or operators are adequately trained and tested in accordance with prescribed minimum standards; |
| c) | members of the Defence Force are exempted from any provisions relating to the licensing of pilots, aircrew and aerospace-related persons of any aircraft or air vessel used by the Department if the Department ensures that such pilots, aircrew and aerospace-related persons are adequately trained and tested in accordance with prescribed standards to ensure their competency and certification; |
| d) | officers or sailors of any vessel used by the Department are exempted from any provisions relating to their competency and certification if the Department ensures that such officers or sailors are adequately trained and tested in accordance with prescribed standards to ensure their competency and certification; |
| e) | clubs, messes and trading institutions are exempted from the payment of any licence fees, taxes and duties other than customs and excise duties or value- added tax if such clubs, messes and trading institutions are established and managed for the exclusive use or benefit of members or employees of the Department, their families, their guests, military veterans and members of any visiting forces, as prescribed; |
| f) | unless determined otherwise by the Chief of the Defence Force due to the nature of the duties involved, a member of the Defence Force is exempted from payment of tolls when passing through a toll-gate or any similar facility if he or she so passes in the course of performing his or her functions and if he or she is- |
| i) | driving a military vehicle or operating any other military means of transport; or |
| ii) | proves his or her membership of the Defence Force by exhibiting his or her military identification and the relevant authorisation documents. |
| 2) | The Secretary for Defence may determine that subsection (1) (f) does not apply to any particular member or group of members of the Department, in which case such toll is payable and such payment must be regarded as being authorised expenditure. |
