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Skills Development Levies Act, 1999 (Act No. 9 of 1999)

Chapter 1 : Administration, Imposition and Recovery of Levy

1. Definitions

 

(1) In this Act, unless the context otherwise indicates—

 

"approved body"

means the body approved by the Minister in terms of section 7(1)(b) to collect the levy on behalf of a SETA;

 

"Commissioner"

means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

 

"Director-General"

means the Director-General of Higher Education and Training;

 

"employee"

includes an employee as defined in the Fourth Schedule to the Income Tax Act;

 

"employer"

includes an employer as defined in the Fourth Schedule to the Income Tax Act;

 

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

 

"interest"

means any interest payable in terms of section 11;

 

"levy"

means the skills development levy referred to in section 3 and any administrative penalty leviable under this Act;

 

"Minister"

means the Minister of Higher Education and Training;

 

"National Skills Authority"

means the National Skills Authority, established by section 4 of the Skills Development Act;

 

"National Skills Fund"

means the National Skills Fund, established by section 27(1) of the Skills Development Act;

 

"penalty"

means any penalty payable in terms of section 12 and a penalty contemplated in Chapter 16 of the Tax Administration Act;

[Definition amended by section 29 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

"prescribed"

means prescribed by regulation in terms of section 22;

 

"sector"

means a sector as determined by the Minister in terms of section 9(2) of the Skills Development Act;

 

"SETA"

means a sector education and training authority, established by section 9(1) of the Skills Development Act;

 

"Skills Development Act"

means the Skills Development Act, 1998 (Act No. 97 of 1998);

 

"Tax Administration Act"

means the Tax Administration Act, 2011;

 

"this Act"

includes any regulation made in terms of section 22, but does not include the footnotes.

 

(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.