Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)Chapter 4 : General10. Regulations |
| (1) | The Minister may, by notice in the Gazette, make regulations regarding— |
| (a) | any matter that must or may be prescribed in terms of this Act; |
| (b) | an appropriate division of fiscal powers and functions where two municipalities have the same fiscal powers and functions with regard to the same area in accordance with section 229(3) of the Constitution; and |
| (c) | any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. |
| (2) | The Minister must regularly, but at least once every five years, review the regulations made under this Act and any municipal tax authorised by those regulations. |
| (3) | Any amendment to or repeal of the regulations made under this Act takes effect at the commencement of the municipal financial year following the municipal financial year in which the amendment or repeal was affected. |
| (4) | Before any regulations are made under this section, the Minister must— |
| (a) | consult— |
| (i) | the Minister responsible for local government; |
| (ii) | the relevant cabinet members on any matter affecting their executive authority; |
| (iii) | the relevant members of the Executive Council of a province on any matter affecting their executive authority; |
| (iv) | the Commission; and |
| (b) | publish the draft regulations in the Gazette for public comment; and |
| (c) | submit the draft regulations to Parliament when in session for parliamentary scrutiny at least one month before their promulgation. |
