ARRANGEMENT OF SECTIONS

CHAPTER 1
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY

Section 1 – Definitions

Section 2 – Administration of Act

Section 3 – Imposition of levy

Section 4 – Exemptions

Section 5 – Registration for payment of levy

Section 6 – Payment of levy to Commissioner and refund

Section 7 – Payment of levy to SETA and refund

Section 8 – Distribution of levies paid to Commissioner

Section 9 – Distribution of levies paid to SETA

Section 10 – Collection costs

Section 11 – Interest on late payment

Section 12 – Penalties on default

Section 13 – Repealed

CHAPTER 2
RECOVERY OF LEVY BY SETA

Section 14 – Recovery of levy

Section 15 – Appointment of inspectors

Section 16 – Repealed

Section 17 – Repealed

Section 18 – Co-operation with inspectors

Section 19 – Undertakings and compliance orders

CHAPTER 3
GENERAL PROVISIONS

Section 20 – Repealed

Section 21 – Repealed

Section 22 – Regulations

Section 23 – Amendment of Skills Development Act

Section 24 – Short title and commencement

Schedule – Amendment of Skills Development Act

CHAPTER 1
ADMINISTRATION, IMPOSITION AND RECOVERY OF LEVY

SKILLS DEVELOPMENT LEVIES ACT NO. 9 OF 1999

(Assented to 14 April 1999)

[Commencement date: 1 September 1999]

(English text signed by the President)

as amended by

Tax Administration Laws Amendment Act 23 of 2015

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Taxation Laws Amendment Act 17 of 2017

Tax Administration Laws Amendment Act 33 of 2019

Tax Administration Laws Amendment Act 24 of 2020

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

To provide for the imposition of a skills development levy; and for matters connected therewith.