6A      Refunds

If in respect of a year of assessment the amount of the royalty payable by a registered person is less than the sum of the payments made by that registered person in terms of sections 5, 5A and 6, the excess must be refunded by the Commissioner to the registered person under Chapter 13 of the Tax Administration Act.

[Section 6A inserted by section 38(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]

7   . . . . . .

[Section 7 repealed by section 271 read with paragraph 186 of Sch. 1 of Act 28 of 2011]