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.
1 June 2019
- 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