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Income Tax Act, 1962 (Act 58 of 1962)

Special Measures relating to Sharing of General Fuel Levy Revenue

1. Definitions

 

 

1) For the purposes of this Schedule, unless the context otherwise indicates—

 

‘‘Constitution’’

means the Constitution of the Republic of South Africa, 1996;

 

‘‘financial year’’

means a year starting 1 April and ending 31 March;

 

‘‘general fuel levy’’

means the fuel levy contemplated in section 1 of the Customs and Excise Act, 1964 (Act No. 91 of 1964), and Part 5A of Schedule No. 1 to that Act, but does not include the Road Accident Fund levy and any rebates, drawbacks and refunds of duty;

 

‘‘metropolitan municipality’’

means a metropolitan municipality as defined in section 1 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);

 

‘‘Minister’’

means the Minister of Finance;

 

‘‘municipality’’

means a municipality as described in section 2 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);

 

‘‘National Revenue Fund’’

means the National Revenue Fund contemplated in section 213 of the Constitution.