Division of Revenue Act, 2018 (Act No. 1 of 2018)Chapter 6 : General36. Exemptions |
(1) | The Minister may, if good grounds exist, 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) | impedes the achievement of any object of this Act; |
(c) | impedes an immediate response to a disaster; or |
(d) | 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. |