Defence Act, 1957 (Act No. 44 of 1957) Chapter XIII : General149. Exemption from licences, etc |
| (1) | No licence moneys, tax, duty or fee (other than customs, excise or sales duty where leviable by law, but including any tax on or in respect of property, whether movable or immovable) under any law shall be payable by or in respect of any club, mess or trading institution established under section 148 in or in connection with any base, camp, station or ship for any portion of the South African Defence Force in the Republic, or in respect of any article on sale at such a club, mess or institution, or by or in connection with a fund or non-trading institution established in accordance with regulations made under section 87(1)(dA). |
[Subsection (1) substituted by section 34(a) of Act No. 94 of 1974]
| (1A) | For the purpose of subsection (1) any fund or non-trading institution which existed on 1 November 1958 and the aims or some of the aims of which are the acquisition and possession of property for the provision of recreational facilities within the Republic for the benefit of members and ex-members of the South African Defence Force or any headquarters, arm of the service, formation, unit or personnel mustering therein or any portion thereof and their dependants, shall be deemed to have been established in accordance with regulations made under section 87(1)(dA), whether or not such regulations exist or existed at any relevant time. |
[Subsection (1A) substituted by section 51(a) of Act No. 87 of 1984]
| (2) | A certificate under the hand of the Minister or of a person authorized by the Minister, stating— |
| (a) | that a club, mess or trading institution specified therein has been established under section 148 in or in connection with any base, camp, station or ship for any portion of the South African Defence Force in the Republic; or |
| (b) | that a fund or non-trading institution specified therein has been established in accordance with regulations made under section 87(1)(dA); or |
| (c) | that a fund or non-trading institution specified therein existed on 1 November 1958 and that its aims or some of its aims are the acquisition and possession of property for the provision of recreational facilities within the Republic for the benefit of members and ex-members of the South African Defence Force or any headquarters, arm of the service, formation, unit or personnel mustering therein or any portion thereof and their dependants. |
[Paragraph (c) substituted by section 51(b) of Act No. 87 of 1984]
shall on its production by any person in any proceedings in any court of law be conclusive proof of the correctness of the statements contained therein.
[Subsection (2) substituted by section 34(c) of Act No. 94 of 1974]
| (3) | Clubs, messes, institutions and funds certified under subsection (2) shall be deemed to be bodies corporate. |
[Section 149 substituted by section 12 of Act No. 66 of 1972]