| (1) |
A research and development levy is hereby continued to be imposed on— |
| (b) |
grape juice concentrate ; |
| (2) |
The amount of the research and development levy shall— |
| (a) |
in the case of grapes, be— |
| (i) |
R22.33 per ton for the period 1 January 2018 to 31 December 2018; |
| (ii) |
R23.59 per ton for the period 1 January 2019 to 31 December 2019; |
| (iii) |
R24.92 per ton for the period 1 January 2020 to 31 December 2020; and |
| (iv) |
R26.32 per ton for the period 1 January 2021 to 31 December 2021; |
| (b) |
in the case of grape juice concentrate, be— |
| (i) |
3.19 cent per litre at 17,4 degrees Balling for the period 1 January 2018 to 31 December 2018; |
| (ii) |
3.37 cent per litre at 17,4 degrees Balling for the period 1 January 2019 to 31 December 2019; |
| (iii) |
3.56 cent per litre at 17,4 degrees Balling for the period 1 January 2020 to 31 December 2020; and |
| (iv) |
3.76 cent per litre at 17,4 degrees Balling for the period 1 January 2021 to 31 December 2021; |
| (c) |
in the case of drinking wine, be— |
| (i) |
3.19 cent per litre for the period 1 January 2018 to 31 December 2018; |
| (ii) |
3.37 cent per litre for the period 1 January 2019 to 31 December 2019; |
| (iii) |
3.56 cent per litre for the period 1 January 2020 to 31 December 2020; and |
| (iv) |
3.76 cent per litre for the period 1 January 2021 to 31 December 2021; and |
| (d) |
in the case of distilling wine and wine spirit, be— |
| (i) |
2.74 cent per litre at 10 per cent alcohol by volume for the period 1 January 2018 to 31 December 2018; |
| (ii) |
2.89 cent per litre at 10 per cent alcohol by volume for the period 1 January 2019 to 31 December 2019; |
| (iii) |
3.05 cent per litre at 10 per cent alcohol by volume for the period 1 January 2020 to 31 December 2020; and |
| (iv) |
3.22 cent per litre at 10 per cent alcohol by volume for the period 1 January 2021 to 31 December 2021. |
| (3) |
The research and development levy shall— |
| (a) |
be payable by a wine producer in respect of— |
| (i) |
drinking wine and wine spirit packaged in containers of 5 litres or less; |
| (ii) |
wine spirit sold to another wine producer; and |
| (iii) |
wine spirit produced by a wine producer and used for fortification of that wine producer's own drinking wine. |
| (b) |
be payable by a wine trader in respect of— |
| (ii) |
grapes used for production of his or her own drinking wine or distilling wine; and |
| (iii) |
grape juice concentrate, drinking wine, distilling wine and wine spirit, in containers of more than 5 litres, acquired from a wine producer. |
| (4) |
The research and development levy shall be payable to SAWIS, acting on behalf of WINETECH, in accordance with subclause (5). |
| (a) |
Payment of the research and development levy shall be made not later than sixty days following the month of delivery of a quantity of grapes, grape juice concentrate, drinking wine, distilling wine or wine spirit sold, purchased or otherwise acquired. |
| (b) |
Payment shall be made by means of a cheque or electronic transfer in favour of SAWIS, and shall— |
| (i) |
when paid by cheque, be addressed to— |
SAWIS, P O Box 238, Paarl, 7620;
| (ii) |
when electronically transferred, be paid to the bank account obtainable from SAWIS on request. |
South African Airways Act, 2007
