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Diamond Export Levy (Administration) Act, 2007
Act 14 of 2007
- Published in Government Gazette 30557 on 10 December 2007
- Assented to on 5 December 2007
- Commenced on 1 November 2008 by Diamond Export Levy (Administration) Act, 2007: Commencement
- [This is the version of this document from 18 December 2017.]
- [Amended by Taxation Laws Second Amendment Act, 2008 (Act 4 of 2008) on 3 July 2008]
- [Amended by Taxation Laws Second Amendment Act, 2009 (Act 18 of 2009) on 30 September 2009]
- [Amended by Tax Administration Act, 2011 (Act 28 of 2011) on 1 October 2012]
- [Amended by Tax Administration Laws Amendment Act, 2017 (Act 13 of 2017) on 18 December 2017]
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
All registrations, returns, forms, payments and elections required in terms of this Act must be submitted in the form, manner (including electronically) and place as determined by the Commissioner in respect of any matter necessary to administer this Act or Levy Act.7. Maintenance of records
Part III – Election for producers and diamond beneficiators
8. Election procedure
9. Penalties
Part IV – Assessments
10. ***
[section 10 repealed by section 271 of Act 28 of 2011]11. ***
[section 11 repealed by section 271 of Act 28 of 2011]12. ***
[section 12 repealed by section 271 of Act 28 of 2011]13. ***
[section 13 repealed by section 271 of Act 28 of 2011]Part V – Refunds and interest
14. ***
[section 14 repealed by section 271 of Act 28 of 2011]15. ***
[section 15 repealed by section 271 of Act 28 of 2011]Part VI – Miscellaneous
16. Division of responsibility
17. ***
[section 17 repealed by section 271 of Act 28 of 2011]18. Rules
The Commissioner may make rules with respect to any matter necessary to administer this Act or the Levy Act, including rules to ensure that all foreign currency translations are consistently applied.19. Amendment of laws
The laws mentioned in the Schedule are amended to the extent set out in the third column of the Schedule.20. Act binding on State and application of other laws
This Act will bind the State, and no provision in any other law will be construed as applying or referring to the levy unless the levy is specifically mentioned in that provision.21. Short title and commencement
This Act is called the Diamond Export Levy (Administration) Act, 2007, and comes into operation on a date to be fixed by the Minister of Finance by proclamation in the Gazette.History of this document
18 December 2017 this version
Amended by
Tax Administration Laws Amendment Act, 2017
01 October 2012
Amended by
Tax Administration Act, 2011
Read this version
30 September 2009
01 November 2008
03 July 2008
10 December 2007
05 December 2007
Assented to
Cited documents 5
Act 5
1. | Income Tax Act, 1962 | 1719 citations |
2. | Customs and Excise Act, 1964 | 1095 citations |
3. | Tax Administration Act, 2011 | 291 citations |
4. | South African Revenue Service Act, 1997 | 110 citations |
5. | Diamonds Act, 1986 | 49 citations |
Documents citing this one 12
Gazette 10
Act 1
1. | Customs Control Act, 2014 | 15 citations |