(1) | An empowerment and transformation levy is hereby continued to be imposed on— |
(b) | grape juice concentrate; and |
(2) | The amount of the empowerment and transformation levy shall— |
(a) | in the case of grapes, be— |
(i) | R3.01 per ton for the period 1 January 2018 to 31 December 2018; |
(ii) | R3.22 per ton for the period 1 January 2019 to 31 December 2019; |
(iii) | R3.43 per ton for the period 1 January 2020 to 31 December 2020; and |
(iv) | R3.64 per ton for the period 1 January 2021 to 31 December 2021; |
(b) | in the case of grape juice concentrate, be— |
(i) | 0.43 cent per litre at 17,4 degrees Balling for the period 1 January 2018 to 31 December 2018; |
(ii) | 0.46 cent per litre at 17,4 degrees Balling for the period 1 January 2019 to 31 December 2019; |
(iii) | 0.49 cent per litre at 17,4 degrees Balling for the period 1 January 2020 to 31 December 2020; and |
(iv) | 0.52 cent per litre at 17,4 degrees Balling for the period 1 January 2021 to 31 December 2021; and |
(c) | in the case of drinking wine, be— |
(i) | 0.43 cent per litre for the period 1 January 2018 to 31 December 2018; |
(ii) | 0.46 cent per litre for the period 1 January 2019 to 31 December 2019; |
(iii) | 0.49 cent per litre for the period 1 January 2020 to 31 December 2020; and |
(iv) | 0.52 cent per litre for the period 1 January 2021 to 31 December 2021. |
(3) | The empowerment and transformation levy shall— |
(a) | be payable by a wine producer in respect of drinking wine packaged in containers of 5 litres or less; and |
(b) | be payable by a wine trader in respect of— |
(ii) | grape juice concentrate in containers of more than 5 litres, acquired from a wine producer; and |
(iii) | drinking wine in containers of more than 5 litres, acquired from a wine producer. |
(4) | The empowerment and transformation levy shall be payable to SAWIS, acting on behalf of the Transformation Unit, in accordance with subclause (5). |
(a) | Payment of the empowerment and transformation levy shall be made not later than sixty days following the month of delivery of a quantity of grapes, grape juice concentrate or drinking wine sold, purchased or otherwise acquired. |
(b) | Payment shall be made by means of a cheque or electronic transfer in favour of SAWIS, and shall— |
(i) | when paid by cheque, be addressed to— |
SAWIS, P O Box 238, Paarl, 7620;
(ii) | when electronically transferred, be paid to the bank account obtainable from SAWIS on request. |