Vol. 402, No. 19612, 14 December 1998
Regulation Gazette, No. 6385
No. R. 166
GOVERNMENT NOTICE
SOUTH AFRICAN CIVIL AVIATION AUTHORITY
SOUTH AFRICAN CIVIL AVIATION AUTHORITY LEVIES ACT, 1998 (ACT No. 41 of 1998)
NOTIFICATION OF DETERMINATION MADE BY THE SOUTH AFRICAN COIL AVIATION AUTHORITY TO IMPOSE A FUEL LEVY ON THE SALE OF AVIATION FUEL
The South African Civil Aviation Authority has In terms of section 2 of the South African Civil Aviation Authority Levies Act, 1998 (Act 41 of 1998), read in conjunction with section 14 (1) (h) of the South African Civil Aviation Authority Act, 1998 (Act 40 of 1998), made the determination in the accompanying Schedule with effect from 12 January 1999.
SCHEDULE
Definitions
In this determination, unless the context indicates otherwise, any expression given a meaning in the Act has that meaning and—
"Aviation fuel" means any fuel produced primarily for the propulsion of aircraft and includes the products, JET A1 also known as, AVTUR, Aviation Kerosene and Jet fuel as well as Aviation Gasoline also known as AVGAS and Aviation Spirit;
"Wholesale Distributor" means any enterprise engaged in acquiring aviation fuel from, local refineries or importation, with the purpose of distributing these fuels on a wholesale basis.
Levies
(1) A levy of 1,5 cents per litre is payable on the sale of all Aviation fuel which is manufactured, distributed, imported or sold in the Republic, by any Wholesale Distributor.
(2) The terms and conditions relating to the payment of the levy to the South African Civil Aviation Authority, by the Wholesale Distributors, shall be made in terms of a notice issued by the South African Civil Aviation Authority, directly to all Wholesale Distributors.