This contains UNCERTIFIED COPY for information/reference. For authentic copy, please refer to certified copy only.  In case of any mistake, please bring it to our notice.


LegalB's Resources
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS | TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TRANSGRESSION ANALYSIS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |
 
South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Carbon Tax Act, No. 15 of 2019
NOTE: Assented to and published in English, with alternative copy in Afrikaans

Long title


To provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

PREAMBLE
ARRANGEMENT OF SECTIONS

Part I. Definitions and general provisions relating to imposition of carbon tax
1. Definitions
2. Imposition of carbon tax
3. Persons subject to tax
4. Tax base
5. Rate of tax
6. Calculation of amount of tax payable
Part II. Allowances
7. Basic tax-free allowance [...Title amended by Act 2019_034_094_20200115 - was entitled "Allowance for fossil fuel combustion"]
8. Allowance for industrial process emissions
9. Allowance in respect of fugitive emissions
10. Trade exposure allowance
11. Performance allowance
12. Carbon budget allowance
13. Offset allowance
Part III. Limitation of allowances
14. Limitation of sum of allowances
Part IV. Administration, tax period and payment of tax
15. Administration
16. Tax period|
17. Payment of tax
Part V. Miscellaneous  
18. Reporting
19. Regulations
20. Amendment of laws
21. Short title and commencement
Sch. 1. SCHEDULE 1. [s4, s6]
Sch. 2. SCHEDULE 2. [s3; s7; s8; s9; s12; s13; s14]
Sch. 3. SCHEDULE 3. [s20] 
.
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
Access Official Gazette PDF  Request Subscription Fee Subscriber Access
As unamended Act 2019_015_000_20190523 EXT.LINK REQ.INFO LINK
As amended by Act 2019_034_000_20200115 .  N/A REQ.INFO LINK
As amended by Act 2020_022_000_20210120 .  N/A REQ.INFO LINK
As amended by Act 2020_023_000_20210120 . N/AREQ.INFOLINK
As amended by Act 2021_019_000_20220119 . N/AREQ.INFOLINK
As amended by Act 2021_020_000_20220119 . N/AREQ.INFOLINK
As amended by Act 2020_023_000_20220119 (as amended by Act 2021_020_076_20220119 .N/AREQ.INFOLINK
As amended by Act 2022_019_000_20230105 . N/AREQ.INFOLINK
As amended by Act 2022_020_000_20230105 . N/AREQ.INFOLINK
As amended by Act 2023_017_000_20231222 . N/AREQ.INFOLINK
As amended by ... N/A REQ.INFO LINK

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.


 
Copyright © Rita V Felgate 2021