| (1) |
Thereafter any balance of the free residue shall be applied in defraying— |
| (a) |
any amount which in terms of the Workmen's Compensation Act, 1941 (Act No. 30 of 1941), was, immediately prior to the sequestration of the estate, due to the Workmen's Compensation Commissioner by the insolvent in his capacity as an employer, in respect of any assessment, penalty or other payment, or the compensation then due in respect of any workman, including the cost of medical aid and any amount paid or payable in terms of section 40(2), 44, 76(2) or 86(2) of that Act, and in the case of a continuing liability, also the capitalized value, as determined by the Workmen's Compensation Commissioner, of the pension (irrespective of whether a lump sum is at any time paid in lieu of the whole or a portion of such pension in terms of section 49 of that Act), periodical payment or allowance, as the case may be, which constitutes the liability; |
| (b) |
any amount which the insolvent |
| (i) |
has under the provisions of section 35(2) of the Income Tax Act, 1962 (Act No. 58 of 1962), deducted or withheld from any amount referred to in section 9(1)(b) of that Act in respect of any other person's obligation to pay normal tax; |
| (ii) |
has under the provisions of section 64E of that Act deducted or withheld from any amount of interest referred to in section 64A of that Act in respect of the non-residents tax on interest payable in respect of such amount of interest; |
| (iii) |
is under the provisions of section 99 of the said Act required to pay in respect of any tax due by any other person and has deducted or withheld from any moneys, including pensions, salary, wages, remuneration and amounts of any other nature, held by him for or due by him to such person; |
| (iv) |
has under the provisions of the Fourth Schedule to the said Act deducted or withheld by way of employees' tax from remuneration or any other amount paid or payable by him to any other person; or |
| (v) |
has under the provisions of the Sixth Schedule to the said Act deducted or withheld from any insurance benefit under any insurance policy, in respect of the liability of any person for normal tax, |
but did not pay to the Commissioner for the South African Revenue Service prior to the sequestration of the estate, and any interest payable under that Act in respect of such amount in respect of any period prior to the date of sequestration of the estate;
| (c) |
any amount which in terms of the Pneumoconiosis Compensation Act, 1962 (Act No. 64 of 1962), was, immediately prior to the sequestration of the estate, due to the General Council for Pneumoconiosis Compensation by the insolvent in his capacity as an owner or a former owner of a mine, and any interest due thereon in respect of any period prior to the date of sequestration of the estate; |
| (cA) |
the amount of any customs, excise or sales duty or interest, fine or penalty which in terms of the Customs and Excise Act, 1964 (Act No. 91 of 1964), was,immediately prior to the sequestration of the estate, due by the insolvent; |
| (cB) |
any amount provided to the insolvent by the State from the National Supplies Procurement Fund for any purpose contemplated in the National Supplies Procurement Act, 1970 (Act No. 89 of 1970); |
| (cC) |
the amount of any sales tax, interest, fine or penalty which in terms of the Sales Tax Act, 1978, was, immediately prior to the sequestration of the estate, due by the insolvent; |
| (cD) |
the amount of value-added tax, interest, fine or penalty which in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), was due by the insolvent immediately prior to the sequestration of the estate; |
| (d) |
the amount of any appreciation contribution which in terms of the Community Development Act, 1966 (Act No. 3 of 1966), was, immediately prior to the sequestration of the estate, due to the Community Development Board by the insolvent; |
| (e) |
any amount which in terms of the Unemployment Insurance Contributions Act 2002, (Act No. 4 of 2002), was, immediately prior to the sequestration of the estate, due to the Unemployment Insurance Fund by the insolvent in his capacity as an employer, in respect of any contribution, penalty or other payment; and |
| (f) |
[Section 99(1)(f) deleted by section 3 of Act No. 122 of 1998] |
| (2) |
The claims referred to in subsection (1) shall rank pari passu and abate in equal proportion, if necessary. |
Basic Conditions of Employment Act, 1997
