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4248323-5act15of2019carbontaxact.pdf | 329.73 KB |
15 of 2019
The Carbon Tax Act 15 of 2019 intends:
- to provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and
- to provide for matters connected therewith.
Commencement
1 June 2019
Amendments
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023
- Amended by Taxation Laws Amendment Act 17 of 2023
- Amended by Taxation Laws Amendment Act 20 of 2022
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022
- Amended by Taxation Laws Amendment Act 20 of 2021
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021
- Amended by Taxation Laws Amendment Act 23 of 2020
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020
- Amended by Taxation Laws Amendment Act 34 of 2019