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South Africa
Skills Development Levies Act, 1999
Act 9 of 1999
- Published in Government Gazette 19984 on 30 April 1999
- Assented to on 14 April 1999
- Commenced on 1 September 1999 by Skills Development Levies Act, 1999: Commencement
- [This is the version of this document as it was from 30 April 1999 to 31 August 1999.]
Chapter 1
Administration, imposition and recovery of levy
1. Definitions
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, established by section 2 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997);“Director-General” means the Director-General of Labour;“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;“Minister” means the Minister of Labour;“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;“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);“this Act” includes any regulation made in terms of section 22, but does not include the footnotes.2. Administration of Act
3. Imposition of levy
4. Exemptions
The levy is not payable by—5. Registration for payment of levy
6. Payment of levy to Commissioner and refund
7. Payment of levy to SETA and refund
8. Distribution of levies paid to Commissioner
9. Distribution of levies paid to SETA
Subject to section 10(3), the executive officer of a SETA or its approved body, as the case may be, must—10. Collection costs
11. Interest on late payment
If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(2) or 7(4), interest is payable on the outstanding amount at the rate contemplated in paragraph (b) of the definition of “prescribed rate” in section 1 of the Income Tax Act, calculated from that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be.12. Penalties on default
13. Applicability of Income Tax Act
The provisions of the Income Tax Act relating to—Chapter 2
Recovery of levy by SETA
14. Recovery of levy
15. Appointment of inspectors
16. Powers of entry of inspectors
17. Powers of inspector to question and inspect
18 Co-operation with inspectors
19. Undertakings and compliance orders
Sections 68 to 73 of the Basic Conditions of Employment Act, 1997 (Act No. 75 of 1997), apply, with the changes required by the context, to—Chapter 3
General provisions
20 Offences
Any person who—21. Proof of accuracy of statement
In any proceedings concerning a contravention of this Act, it is for an employer to prove that the information supplied by that employer in a statement required to be submitted in terms of this Act is accurate.22. Regulations
The Minister may, in consultation with the Minister of Finance and after consultation with the National Skills Authority, make regulations about any matter which—23. Amendment of Skills Development Act
The Skills Development Act is amended as set out in the Schedule.24. Short title and commencement
This Act is called the Skills Development Levies Act, 1999 and takes effect on a date to be determined by the President by proclamation in the Gazette.History of this document
01 September 2024 amendment not yet applied
Amended by
Revenue Laws Second Amendment Act, 2024
20 January 2021 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2020
15 January 2020 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2019
18 December 2017 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2017
19 January 2017 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2016
Amended by
Taxation Laws Amendment Act, 2017
08 January 2016 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2015
01 March 2014 amendment not yet applied
Amended by
Tax Administration Laws Amendment Act, 2013
01 October 2012 amendment not yet applied
Amended by
Tax Administration Act, 2011
07 December 2010 amendment not yet applied
30 September 2009 amendment not yet applied
Amended by
Taxation Laws Second Amendment Act, 2009
01 February 2006 amendment not yet applied
Amended by
Revenue Laws Second Amendment Act, 2005
01 August 2005 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2005
22 December 2003 amendment not yet applied
Amended by
Revenue Laws Amendment Act, 2003
13 December 2002 amendment not yet applied
Amended by
Revenue Laws Amendment Act, 2002
05 August 2002 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2002
01 March 2002 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2002
27 July 2001 amendment not yet applied
Amended by
Revenue Laws Amendment Act, 2001
20 June 2001 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2001
19 July 2000 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2000
24 November 1999 amendment not yet applied
Amended by
Revenue Laws Amendment Act, 1999
Amended by
Taxation Laws Amendment Act, 2000
01 September 1999 amendment not yet applied
Amended by
Taxation Laws Amendment Act, 2000
Amended by
Revenue Laws Amendment Act, 2000
Commenced by
Skills Development Levies Act, 1999: Commencement
30 April 1999 this version
14 April 1999
Assented to