Merchant Shipping International Oil Pollution Compensation Fund Contributions Act

1. In this Act, unless the context indicates otherwise, any meaning ascribed to a word or expression in the Merchant Shipping (International Oil Pollution Compensation Fund) Act, 2013, the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013, or the Tax Administration Act, 2011 (Act No. 28 of 2011), has the meaning so ascribed, and— ‘‘associated person’’, in relation to a person, means a subsidiary as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008); ‘‘contributing oil’’ means crude oil or fuel oil; ‘‘crude oil’’ means any liquid hydrocarbon mixture occurring naturally in the earth, whether or not treated to render it suitable for transportation, including, but not limited to, crude oils from which certain distillate fractions have been removed (also known as topped crudes) or to which certain distillate fractions have been added (also known as spiked or reconstituted crudes); ‘‘Director of the Fund’’ means the Director of the Fund referred to in paragraph 2 of Article 2 of the 1992 Fund Convention; ‘‘fuel oil’’ means heavy distillates or residues from crude oil or blends of such materials intended for use as a fuel for the production of heat or power of a quality equivalent to the ‘‘American Society for Testing and Materials Specification for Number Four Fuel Oil (Designation D 396-69)’’ or heavier; ‘‘levy’’ means the levy referred to in section 2 and determined in accordance with section 3; ‘‘tax period’’ means a calendar year. 5 10 15 20 25 30 GOVERNMENT GAZETTE, 8 January 2014 Molao wa Ditseka tša Thepetšo ka Dikepe (Sekhwama sa Bosetšhaba sa Phumola Megokga ya Tšhilafatšo ya Oli), 2013 No. 37219 3 No 36 van 2013 (English text signed by the President) (Assented to 21 December 2013) MOLAO Go phethagaletsˇa kgapeletsˇo ya Tefisˇo ya Ditseka tsˇa Sekhwama sa Bosetsˇhaba sa Phumola megokgo ya Tsˇhilafatsˇo ya Oli go batho bao ba hlalosˇitsˇwego go Athekele ya 10 ya Kopano ya Sekhwama ya 1992; go phethagaletsˇa mokgwa woo tefisˇo e tla laelwago ka gona; go phethagaletsˇa gore ditefisˇo le tswala tsˇe swanetsˇego go lefelwa Sekhwameng sa Bosetsˇhaba sa Phumola megokgo ya Tsˇhilafatsˇo ya Oli ke ditefisˇo thwii kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba; mme le go phethagaletsˇa merero ye malebana. P ALAMENTE YA REPHABLIKI YA AFRIKA BORWA ka moo, e dira molao ka mo go latelago:— THULAGANYO YA DIKAROLO Dikarolo 1. 2. 3. 4. 5. Dihlalosˇo Kgapeletsˇo ya tefisˇo Taolo ya tefisˇo Ditseka le tefisˇo thwii ya tswala kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba Thaetlele ye kopana le go thoma go sˇoma ga Molao Dihlalosˇo

1. Mo Molaong wo, ntle le ge tshwaraganyo e hlalosˇo ka tsela ye nngwe, hlaosˇo efe goba efe ye neilwego lentsˇu goba mmolelwana go Tshepetsˇo ka dikepe (Sekhwama sa Bosetsˇhaba sa Phumola megokgo ya Tsˇhilafatsˇo ya Oli)) Molao , 2013, Tshepetsˇo ka dikepe (Sekhwama sa Bosetsˇhaba sa Phumola megokgo ya Tsˇhilafatsˇo ya Oli) Molao wa Taolo, 2013, goba Molao wa Tshepetsˇo ya Motsˇhelo, 2011 (Molao 28 wa 2011), o na le hlalosˇo ye neilwego moo, mme— ‘‘motho yo malebana’’, malebana le motho, e ra mothusˇi bjalo ka ge go hlalosˇitsˇwe go karolo 1 ya Molao wa Dikhamphani, 2008 (Molao 71 wa 2008); ‘‘oli ye amegago’’ e ra oli ye tala goba oli ya makhura; ‘‘oli ye tala’’ e ra motswako wa haetrokhabone ofe goba ofe wa seela wo bago gona ka hlago lefaseng, go sa kgathalatsˇege gore o hlwekisˇitsˇwe gore o sepetsˇwe ka senamelwa, go akaretsˇwa efela go sa felele go, dioli tsˇe tala yeo e arogantsˇwego go tsˇe dingwe (gape e tsebja bjalo ka masˇaledi) goba woo dikarolo tsˇe itsˇego di okeditsˇwego( e tsebja bjalo ka tswakanyo ya oli); ‘‘Molaodi wa Sekhwama’’ e ra Molaodi wa Sekhwama se hlalosˇitsˇwego go tema 2 ya Athekele 2 ya Kopano ya Sekhwama ya 1992; ‘‘oli ya makhura’’ e ra diripana tsˇe boima goba masˇaledi gotsˇwa go oli ye tala goba metswako ya ditlabakelo tsˇe ye tlilego go dirisˇwa bjalo ka makhura bakeng sa tsˇweletsˇo ya phisˇo goba maatla a boleng bjo lekanago le ‘‘Mokgatlo wa Amerika wa Dihlahlobo le Taetsˇo ya Ditlabakelo bakeng sa Oli ya Makhura ya Nomoro ya Bone (Lefelo D 396-69)’’ goba boima bja go feta; ‘‘tefisˇo’’ e ra tefisˇo ye hlalosˇitsˇwego go karolo 2 mme e laolwa go ya ka karolo 3; ‘‘nako ya motsˇhelo’’ e ra nako ye itsˇego ya tsˇhupamabaka. 5 10 15 20 25 30 4 No. 37219 Act No. 36 of 2013 Imposition of levy GOVERNMENT GAZETTE, 8 January 2014 Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 4 (a) 2. (1) A levy is payable to the Commissioner by any person who, during the tax period, has received contributing oil in total quantities exceeding 150 000 metric tons— in the ports or terminal installations of the Republic, contributing oil which has been carried by sea to such ports or terminal installations; and in any installations situated in the Republic, contributing oil which has been carried by sea and discharged in a port or terminal installation of a non-Contracting State of the 1992 Fund Convention, provided that contribut- ing oil shall only be taken into account in terms of this paragraph on first receipt in the Republic. (b) (2) For the purposes of subsection (1), where the quantity of contributing oil received in the Republic by any person in the tax period when aggregated with the quantity of contributing oil received in the Republic by any associated person exceeds 150 000 metric tons, each person must pay contributions in respect of the actual quantity of oil received by that person, despite the fact that the quantity did not exceed 150 000 metric tons. Determination of levy 5 10 15 3. (1) The Minister must, by notice in the Gazette, determine the rate of the levy for the particular tax period, taking into account the following: (a) The contributions calculated and invoiced by the Director of the Fund in terms of Article 12 of the 1992 Fund Convention in respect of the tax period; and the volume of contributing oil imported in the tax period. (b) 20 (2) The Minister must specify the date on which the levy is due and payable in the notice referred to in subsection (1). Contributions and interest direct charge against National Revenue Fund 25 4. (1) The Government, in accordance with Article 14 of the 1992 Fund Convention, must pay to the Fund the amount of contributions invoiced by the Director of the Fund in respect of persons liable to pay the levy for the tax period in terms of Article 10 of the 1992 Fund Convention, read with section 2, and any interest on unpaid amounts to the Fund. (2) The total amount which the Government must pay to the Fund in terms of subsection (1) is a direct charge against the National Revenue Fund. (3) The Commissioner is authorised on behalf of the Government to receive invoices for contributions issued by the Director of the Fund in respect of persons liable to pay the levy in terms of section 2. 30 35 Short title and commencement

5. This Act is called the Merchant Shipping (International Oil Pollution Compensa- tion Fund) Contributions Act, 2013, and comes into operation on a date to be determined by the President by proclamation in the Gazette. GOVERNMENT GAZETTE, 8 January 2014 Molao wa Ditseka tša Thepetšo ka Dikepe (Sekhwama sa Bosetšhaba sa Phumola Megokga ya Tšhilafatšo ya Oli), 2013 5 No. 37219 5 No 36 van 2013 Kgapeletsˇo ya tefisˇo 2. (1) Tefisˇo ye lefelwago go Mokhomisˇenare ke motho ofe goba ofe, yoo mo nakong ya motsˇhelo, a hweditsˇego oli ye amegago ya palomoka ya go feta bontsˇhi bja dithone tsˇe 150 000— (a) boemakepeng goba bosˇomelong bjo Rephabliki, oli ye amegago yeo e sepeditsˇwego lewatleng go ya boemakepeng bjo goba mafelong a bosˇomelo; gape (b) bosˇomelong bofe goba bofe bo lego moo Rephabliki, oli ye amegago yeo e sepeditsˇwego lewatleng mme ya tsˇhetsˇwa beomakepeng goba bosˇomelong bja Naga ye e sa amegego kwanong ya Kopano ya Sekhwama ya 1992, ge fela e le gore oli ye amegago e tla akanywa go ya ka tema ye ge e hwetsˇwa la mathomo mo Rephabliki. (2) Bakeng sa mabaka a karolwana (1), moo botsˇhi bja oli ye amegago bo hweditsˇwe mo Rephabliki ke motho ofe goba ofe ge e kopanywa le bontsˇhi bja oli ye amegago ye hweditsˇwego mo Rephabliki ke motho ofe goba ofe yo amegago e feta bontsˇhi bja dithone tsˇe 150 000, motho yo mongwe le yo mongwe o swanetsˇe go lefela ditseka go ya ka bontsˇhi bja oli yeo a e hweditsˇego, go sa kgathalatsˇego gore bontsˇhi bja oli ga se ba feta dithone tsˇe 150 000. 5 10 15 Taolo ya tefisˇo 3. (1) Tona o swanetsˇe go, ka tsebisˇo Kuranteng ya Mmusˇo,laola bogodimo bja tefisˇo 20 bakeng sa nako ya motsˇhelo ye itsˇego, go akanywa tsˇe latelago: (a) Ditseka tsˇe lekanyeditsˇwego mme tsˇe kgopetsˇwego ke Molaodi wa Sekhwama go ya ka Athekele 12 wa 1992 ya Kopano ya Sekhwama malebana le nako ya motsˇhelo; le (b) bolumo ya oli ye amegago ye rometsˇwego ka ntle nakong ya motsˇhelo. (2) Tona o swanetsˇe go tsˇweletsˇa letsˇatsˇikgwedi leo tefisˇo e hlokegago ka lona 25 tsebisˇong ye hlalosˇitsˇwego go karolwana (1). Ditseka le tefisˇo thwii ya tswala kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba 4. (1) Mmusˇo, go ya ka Athekele 14 ya Kopano ya Sekhwama ya 1992, o swanetsˇe go lefela go Sekhwama tsˇhelete yeo e kgopetsˇwego ke Molaodi wa Sekhwama go ya ka batho bao ba swanetsˇego go lefela tefelo bakeng sa nako ya motsˇhelo go ya ka Athekele 10 ya Kopano ya Sekhwama ya 1992, ye balwago le karolo 2, le tswala efe go efe go diroto tsˇe sa lefelwago Sekhwameng. (2) Palomoka yeo e swanetsˇego ke go lefela ke Mmusˇo go ya ka karolwana (1) ke tefisˇo thwii kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba. (3) Mokhomesˇenare o dumeletsˇwe, boemong bja Mmusˇo, go hwetsˇa dikgopelo tsˇa tefelo bakeng sa ditseka tsˇe filwego ke Molaodi wa Sekhwama malebana le batho bao ba swanetsˇego go lefela tefisˇo go ya ka karolo 2. Thaetlele ye kopana le go thoma go sˇoma ga Molao

5. Molao wo o bitsˇwa Molao wa Ditseka tsˇa Tshepetsˇo ka dikepe (Sekhwama sa Bosetsˇhaba sa Phumola Megokgo ya Tsˇhilafatsˇo ya Oli), 2013, mme o tla thoma go sˇoma ka letsˇatsˇikgwedi leo le tla laelwago ke Mopresidente ka kgoeletsˇo Kuranteng ya Mmusˇo. 30 35 40