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 | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
Diamond Export Levy (Administration) Act, No. 14 of 2007
NOTE: Assented to and published in English, with alternative copy in Northern Sotho, except iro notice of assent date in English**

Long title


To provide for administrative matters in connection with the imposition of an export levy on unpolished diamonds (but not including synthetic diamonds).

Table of contents

SECTION TITLE

Part I. Interpretation
1. Definitions

Part II. Registration, returns and payments
2. Registration
3. Cancellation of registration
4. Returns and assessment periods
5. Payment of levy
6. Form, manner and place determined by Commissioner
7. Maintenance of records

Part III. Election for producers and diamond beneficiators
8. Election procedure
9. Penalties

Part IV. Assessments
10. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Assessments to re-determine, recalculate and estimate amounts"]
11. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Reduced assessments"]
12. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Withdrawal of assessments"]
13. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Time limit for assessments"]

Part V. Refunds and interest
14. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Refunds"]
15. ... [...repealed by Act 2011_028_271 Sch1 Item 169 - was entitled "Interest"]

Part VI. Miscellaneous
16. Division of responsibility
17. ... [...was entitled "Applicability of Income Tax Act"] [...repealed by Act 2011_028_271 Sch1 Item 171 - was entitled "Applicability of Customs and Excise Act"]
18. Rules
19. Amendment of laws
20. Act binding on State and application of other laws
21. Short title and commencement
Sch.
SCHEDULE (SECTION 19) AMENDMENT OF LAWS [s19]

Part 1. Laws enacted by Parliament

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 2007_014_000_20071210  EXT.LINK REQ.INFO LINK
As amended by Act 2008_004_000_20080703 .  N/A  REQ.INFO  LINK
As amended by Act 2009_018_000_20090930 . N/A REQ.INFO LINK
As amended by Act 2011_028_000_20120704 . N/A REQ.INFO LINK
As amended by Act 2017_013_000_20171218 .  N/A REQ.INFO LINK
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 2023