Carbon Tax Act, 2019 (Act No. 15 of 2019)Part 1 : Definitions and general provisions relating to imposition of carbon tax3. Persons subject to tax |
A person is—
| (a) | a taxpayer for the purposes of this Act; and |
| (b) | liable to pay an amount of carbon tax calculated as contemplated in section 6 in respect of a tax period as specified in section 16, |
if that person conducts an activity in the Republic, resulting in greenhouse gas emissions, equal to or above the threshold determined by matching the activity listed in the column 'Activity/Sector' in Schedule 2 with the number in the corresponding line of the column 'Threshold' of that table.
[Words following section 3(b) substituted by section 90(1) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - deemed to have into operation 1 June 2019 (Section 3(2)]