Division of Revenue Act, 2014 (Act No. 10 of 2014)Chapter 6 : General37. Exemptions |
| (1) | The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 38 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 by notice in the Gazette. |