54EA.    Exemption from licensing and payment of environmental levy

 

(1)     Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule-

 

(a)     exempt a person or category of persons from-

(i)      all or any of the requirements of section 54E; and

(ii)     the payment of environmental levy,

for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;

(b)     prescribe conditions and other requirements in respect of such exemption; and

(c)     prescribe circumstances under which such exemption may be cancelled.

[Section 54 EA inserted by section 95 of Act 60 of 2008 effective on 21 Oct 2008]