Skills Development Levies Act, 1999 (Act No. 9 of 1999)Chapter 1 : Administration, Imposition and Recovery of Levy11. Interest on Late Payment |
| (1) | If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(2) or 7(4), interest is payable on the outstanding amount in accordance with the provisions of Chapter 12 of the Tax Administration Act. |
| (2) | [Subsection (2) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |