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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Carbon Tax Act, No. 15 of 2019

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. 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. 73. SCHEDULE 3. [s20] 
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Copyright Rita V. Felgate 2019