Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Chapter II : General Amendments to Taxation Laws

40. Customs and Excise Act, 1964 section 47B
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Amendment of section 47B of Act 91 of 1964, as inserted by section 59 of Act 30 of 2000

 

1)Section 37B of the Customs and Excise Act, 1964, is hereby amended by the substitution in subsection (2) for the words in subparagraph (i) of paragraph (b) preceding the proviso of the following words:
"i)The tax shall be charged at the rate of [R100] R110 on the carriage of each chargeable passenger departing on a flight".

 

2)Subsection (1) shall come into operation on 1 July 2003, and shall apply to any carriage of a chargeable passenger on any flight which commences on or after that date: Provided that the provisions of subsection (1) shall not apply in respect of the carriage of any chargeable passenger, where the ticket in respect of that flight was purchased and issued before the date of promulgation of this Act.