Sugar Industry Efficiency Act
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
Later amending instruments held: Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).
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Sections
- 1 Short title
- 1A
- 2 Interpretation
- PART II: DEMOCRATISATION OF OWNERSHIP IN SUGAR INDUSTRY
- 3 Establishment of Sugar Investment Trust
- 4 Objects of Trust
- 5 The Board of Directors
- 6 Assembly of Delegates
- 7 Representatives of Trust on Board of Directors of sugar milling company
- 8 Appointment of staff
- 9 Interpretation of Sub-Part A
- 10 Incentives for transfer of land
- 11 Acquisition and disposal of land
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 12 Conditions for mergers and takeovers
- 13 Bagasse Transfer Price Fund
- 13A Sugar Cane Sustainability Fund
- 13A Sugar Cane Sustainability Fund
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 13B Renewable Sugar Cane Industry Based Biomass Framework
- 13B Renewable Sugar Cane Industry Based Biomass
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 14 Incentives on implementation of schemes
- 15 Ensuring quality products
- 15 Ensuring quality products
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 15A Sugar Based Agro-Industry Framework
- 15A Sugar Based Agro-Industry Framework
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 15B Ethanol and Molasses Framework
- 15B Ethanol and Molasses Framework
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 15C Revenue to planters from molasses
- 15C Revenue to planters from molasses
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 15D Allocation of molasses to distillers and distiller bottlers
- 15D Allocation of molasses to distillers and distiller bottlers
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 15E Blending ethanol with mogas
- 15E Blending ethanol with mogas
- PART III: PROVISIONS RELATING TO EFFICIENCY AND VIABILITY OF SUGAR INDUSTRY
- 16 Establishment of Modernisation and Agricultural Diversification Reserve
- 17 Promotion of agricultural diversification
- 19 Lease of land to métayers for production of sugar cane
- PART IV: CONDITIONS OF EMPLOYMENT AND INCENTIVES TO WORKERS
- 20 Continued employment of existing workers in sugar industry
- 21 Workers employed by job contractor
- 22 Retirement age and payment of gratuity
- 23 Voluntary Retirement Scheme
- 23A Early Retirement Scheme
- 24 Entitlement to contributory retirement pension
- 25
- 26 Incentives to occupiers of former sugar estate camps and to workers
- PART V: LAND CONVERSION
- 27 Interpretation of Part V
- 28 Land conversion and payment of land conversion tax
- 28A Land conversion rights
- 28A Land conversion rights
- PART V: LAND CONVERSION
- 28B Incentives for Smart Cities
- 28B Incentives for Smart Cities
- PART V: LAND CONVERSION
- 29
- 30 Recovery of land conversion tax
- PART VI: MISCELLANEOUS
- 31 Exemption to specified entity
- 32 Offences
- 33 Jurisdiction
- 34 Regulations
- 34A Transitional provisions
- SECOND SCHEDULE
- 1
- 2
- 3
- PART II: PERSONS
- 1
- 2
- THIRD SCHEDULE
- 2
- FOURTH SCHEDULE
- 1
- 2
- 3
- 4
- 5 The State Land Development Company Ltd or such body controlled by it as
- 6
- 7
- 8 The Employees’ Real Estate Investment Trust or such body controlled by it as
- 9
- 10
- FIFTH SCHEDULE
- 1 Bagasse electricity production
- 2 Factory rehabilitation and modernisation
- 3 Irrigation and water use
- 4 Land preparation
- 5 Field mechanisation
- 6 Diversification within sugar
- 7 Pollution control
- 8 Fire prevention equipment
- SIXTH SCHEDULE
- 1
- 2
- 3
- 4
- EIGHTH SCHEDULE
- 1 For purposes of determining the acreage used for crops other than sugar
- 2 For purposes of determining the percentage of the acreage used for crops
- 3
- NINTH SCHEDULE
- 1
- 2
- 3
- TENTH SCHEDULE
- 1
- 2
- ELEVENTH SCHEDULE
- 1 Cash compensation
- 2 Land entitlement
- 3 Safeguarding of interest of retiring workers
- 4 Choice of site for land granted
- 5 Entitlement to estate houses and hospital facilities
- 6 Training Scheme
- 7 Children of workers
- 8 Guarantees to heirs in specified cases
- 9 Signature of documents
- 10 Non acceptance of offer of VRS or ERS
- PART II: 11. Facilities for construction of houses
- 11 Facilities for construction of houses
- TWELFTH SCHEDULE
- 1
- 1A
- 2
- 3
- 4 Subject to paragraph 5, the tax computed in accordance with paragraph 3
- 5
- 6
- 7
- 8
- 8A
- 9
- 10