Page:Constitution of the Republic of South Africa Amendment Act 1994 from Government Gazette.djvu/4



4. Section 156 of the principal Act is hereby amended—

by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: “(1) A [province may levy taxes, surcharges or levies other than of a kind referred to in section 155(2)(a) or (b)] provincial legislature shall be competent to raise taxes, levies and duties, other than income tax or value-added or other sales tax, and to impose surcharges on taxes, provided that—”;

by the insertion after subsection (1) of the following subsections: “ (1A) Sections 59(2) and 60 shall not apply to an Act referred to in subsection (1), and such an Act shall be passed by the National Assembly and the Senate sitting separately.

(1B) A provincial legislature shall notwithstanding subsection (1) have exclusive competence within its province to impose taxes, levies and duties (excluding income tax or value-added or other sales tax) on—

casinos; gambling, wagering and lotteries; and betting. ”; and

by the substitution for the proviso to subsection (3) of the following proviso: “Provided that—

[the criteria to be taken into account in raising such charges may be regulated by an Act of Parliament passed after recommendations of the Financial and Fiscal Commission relating to the draft text of any such Act have been submitted to and considered by Parliament] such legislation may only be enacted after consideration by the provincial legislature of any recommendations made by the Financial and Fiscal Commission concerning the criteria according to which such charges should be determined ; and

[they do not discriminate] there is no discrimination against non-residents of that province who are South African citizens.”.

Amendment of section 157 of Act 200 of 1993

5. Section 157 of the principal Act is hereby amended—

by the substitution for paragraph (b) of subsection (1) of the following paragraph:

shall be competent to raise loans for capital expenditure, provided it does so within the framework of reasonable norms and conditions prescribed by an Act of Parliament passed after recommendations of the Financial and Fiscal Commission relating to the draft text of any such Act have been submitted to and considered by Parliament.”;

by the insertion after subsection (1) of the following subsection: “ (1A) Sections 59(2) and 60 shall not apply to an Act referred to in subsection (1)(b), and such an Act shall be passed by the National Assembly and the Senate sitting separately. ”;

by the substitution for subsection (2) of the following subsection: “(2) Loans referred to in subsection (1)(a) may be raised for bridging finance during a fiscal year, subject to the condition that they shall be redeemed [in that same fiscal year] within 12 months and subject to such further, reasonable conditions as may be prescribed by an Act of Parliament passed after recommendations