Section 4C: Exemption and refund of tax
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4C. Exemption and refund of tax
The Minister may—
(a) exempt any person from the payment of the tax; and
(b) order the refund of the whole or part of the tax on such conditions as he thinks fit.
[S. 4C inserted by Act 32 of 1985.]