Carbon Tax Act, 2019 (Act No. 15 of 2019)

A taxpayer must determine the emissions intensity benchmark for the purposes of determining the sector or subsector greenhouse gas emissions intensity benchmark for the purposes of symbol "A" in section 11(1) of the Carbon Tax Act, by matching the sector/subsector in respect of that taxpayer contained in the column "Sector/Subsector" with a number calculated according to the benchmark value contained in the same line as that sector or subsector in the column "SA Industry Benchmark Value" in the table in Annexure A.