Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act
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Government Gazette
REPUBLIC OF SOUTH AFRICA

Vol. 583 Cape Town 8 January 2014 No. 37219
THE PRESIDENCY No. 2 8 January 2014
It is hereby notified that the President has assented to the following Act, which is hereby published for general information:–
Act No.36 of 2013: Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013


2 No. 37219 GOVERNMENT GAZETTE, 8 January 2014 Act No. 36 of 2013 Merchant Shipping (International Oil Pollution Compensation Fund)
Contributions Act, 2013
ACT To provide for the imposition of the International Oil Pollution Compensation Fund Contributions Levy on persons referred to in Article 10 of the 1992 Fund Convention; to provide for the manner in which the levy is determined; to provide that levies and interest due to be paid to the International Oil Pollution Compensation Fund are a direct charge against the National Revenue Fund; and to provide for matters connected therewith.
BE IT ENACTED by the Parliament of the Republic of South Africa, asfollows:— ARRANGEMENT OF SECTIONS
Sections
1. Definitions 2. Imposition of levy 3. Determination of levy 4. Contributions and interest direct charge against National Revenue Fund 5. Short title and commencement
Definitions
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.
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(English text signed by the President) (Assented to 21 December 2013)
4 No. 37219 GOVERNMENT GAZETTE, 8 January 2014 Act No. 36 of 2013 Merchant Shipping (International Oil Pollution Compensation Fund)
Contributions Act, 2013
Imposition of levy
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—
(a) in the ports or terminal installations of the Republic, contributing oil which has been carried by sea to such ports or terminal installations; and
(b) 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.
(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
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
(b) the volume of contributing oil imported in the tax period. (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
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 ofArticle 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.
Short title and commencement
5. This Act is called the Merchant Shipping (International Oil Pollution Compensa- tion Fund) ContributionsAct, 2013, and comes into operation on a date to be determined by the President by proclamation in the Gazette.
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