Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 6 : General36. Exemptions |
| 1) | If a good ground exists, the National Treasury may, on request or in its own discretion and on good grounds, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act. |
| 2) | For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— |
| a) | cannot be implemented in practice; |
| b) | impede the achievement of any object of this Act; or |
| c) | undermines the financial viability of the affected national or provincial department or municipality. |
| 3) | Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published in the Gazette. |