On 17 June 2022, the South African Revenue Service (SARS) informed of the amendment to Part 3 of Schedule No.6 to the Customs and Excise Act, 1964 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy), in order to correct typographical errors to the Diesel Refund Notes published in the Government Gazette on 18 March 2022.
By the substitution of Note 6(c)(ii)(ii), in Part 3 of Schedule No. 6 with the following:
(ii) developing and maintaining transport networks on the agricultural property for use in agriculture.
By the substitution of Note 6(c)(viii) in Part 3 of Schedule No. 6 with the following:
(viii) Notwithstanding the logbook obligations prescribed in paragraph (b) –
By the substitution of Note 6(j)(iii) in Part 3 of Schedule No. 6 with the following:
(iii) Qualifying electricity generation activities exclude