Merchant Shipping International Oil Pollution Compensation Fund Administration 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 Contributions Act or the Tax Administration Act, has the meaning so ascribed, and— ‘‘Contributions Act’’ means the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013; ‘‘Fund Regulations’’ means the Internal Regulations of the International Oil Pollution Compensation Fund established under the 1992 Fund Convention; ‘‘Tax Administration Act’’ means the Tax Administration Act, 2011 (Act No. 28 of 2011). Interpretation

2. Any administrative requirement and procedure for the purposes of the performance of any duty imposed, the exercise of any power conferred, the meeting of any obligation imposed or the exercise of any right conferred in terms of this Act or the Contributions Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act. Registration 5 10 15 20 25 3. (1) A person who meets the criteria set out in section 2 of the Contributions Act for the payment of the levy must, within 21 business days after meeting the criteria, apply to the Commissioner to be registered for the levy. 30 (2) The Commissioner must register a person contemplated in subsection (1). 4 No. 37174 Act No. 35 of 2013 GOVERNMENT GAZETTE, 18 DECEMBER 2013 Merchant Shipping (International Oil Pollution Compensation Fund) Adminsitration Act, 2013 Return and notice of assessment 4 4. (1) A person who is liable for payment of the levy must submit a return. (2) The Commissioner must submit to a person who is liable for payment of the levy, a notice of assessment of the levy due in terms of section 3(1) of the Contributions Act. Record keeping

5. In addition to the records required under Part A of Chapter 4 of the Tax Administration Act, every person receiving contributing oil must keep the following records and documents: (a) (b) Import declarations required for customs purposes for contributing oil in respect of which the levy may be payable; and records and books of account that set out the type and quantity of the contributing oil in respect of which the levy may be payable. Disclosure of information

6. Despite Chapter 6 of the Tax Administration Act, the Commissioner must disclose to— (a) (b) the Minister and the Minister of Transport the information referred to in Article 15 of the 1992 Fund Convention and Regulation 4 of the Fund Regulations; and the Director of the Fund any information required to be submitted to the Director in Article 15 (relevant to the administration) of the 1992 Fund Convention. Short title and commencement 5 10 15 20

7. This Act is called the Merchant Shipping (International Oil Pollution Compensa- tion Fund) Administration Act, 2013, and comes into operation on a date to be determined by the President by proclamation in the Gazette. 25