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Division of Revenue Act, 2014 (Act No. 10 of 2014)

Chapter 6 : General

37. Exemptions

 

 

(1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 38 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) impede the achievement of any object of this Act; or
(c) undermines  the  financial  viability  of  the  affected  national  or  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.