Housing Development Agency Act, 2008
R 385
Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013)2. Imposition of levy |
| (1) | A levy is payable to the Commissioner by any person who, during the tax period, has received contributing oil in total quantities exceeding 150 000 metric tons— |
| (a) | in the ports or terminal installations of the Republic, contributing oil which has been carried by sea to such ports or terminal installations; and |
| (b) | in any installations situated in the Republic, contributing oil which has been carried by sea and discharged in a port or terminal installation of a non-Contracting State of the 1992 Fund Convention, provided that contributing oil shall only be taken into account in terms of this paragraph on first receipt in the Republic. |
| (2) | For the purposes of subsection (1), where the quantity of contributing oil received in the Republic by any person in the tax period when aggregated with the quantity of contributing oil received in the Republic by any associated person exceeds 150 000 metric tons, each person must pay contributions in respect of the actual quantity of oil received by that person, despite the fact that the quantity did not exceed 150 000 metric tons. |
