Division of Revenue Amendment Act

4 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 (4) Column A of Part A of Schedule 4 to this Act is hereby substituted for Column A of Part A of Schedule 4 to the principal Act, specifying the allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets for the 2023/24 financial year. (5) Column A of Part B of Schedule 4 to this Act is hereby substituted for Column A of Part B of Schedule 4 to the principal Act, specifying the allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets for the 2023/24 financial year. (6) Column A of Part A of Schedule 5 to this Act is hereby substituted for Column A of Part A of Schedule 5 to the principal Act, specifying the specific-purpose allocations to provinces for the 2023/24 financial year. (7) Column A of Part B of Schedule 5 to this Act is hereby substituted for Column A of Part B of Schedule 5 to the principal Act, specifying the specific-purpose allocations to municipalities for the 2023/24 financial year. (8) Column A of Part A of Schedule 6 to this Act is hereby substituted for Column A of Part A of Schedule 6 to the principal Act, specifying the allocations-in-kind to provinces for designated special programmes for the 2023/24 financial year. (9) Column A of Part B of Schedule 6 to this Act is hereby substituted for Column A of Part B of Schedule 6 to the principal Act, specifying the allocations-in-kind to municipalities for designated special programmes for the 2023/24 financial year. (10) Column A of Part B of Schedule 7 to this Act is hereby substituted for Column A of Part B of Schedule 7 to the principal Act, specifying the unallocated provision for municipalities for disaster response for the 2023/24 financial year. 5 10 15 20 Short title

2. This Act is called the Division of Revenue Amendment Act, 2023. 25 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 5 5 (4) Kholomo ya A ya Xiphemu xa A ya Xedulu ya 4 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa A ya Xedulu ya 4 eka Nawunkulu, kongomisa eka maavelo eka swifundzankulu ku engetela ku nyika mali eka minongonoko kumbe mitirho leyi yi nyikiwaka mali ku suka eka nkavelo wa xifundzankulu eka lembe ximali ra 2023/24. (5) Kholomo ya A ya Xiphemu xa B ya Xedulu ya 4 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa B ya Xedulu ya 4 eka Nawunkulu, kongomisa eka maavelo eka swifundzankulu ku engetela ku nyika mali eka minongonoko kumbe mitirho leyi yi nyikiwaka mali ku suka eka nkavelo wa xifundzankulu eka lembe ximali ra 2023/24. (6) Kholomo ya A ya Xiphemu xa A ya Xedulu ya 5 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa A ya Xedulu ya 5 eka Nawunkulu, kongomisa eka maavelo ya swikongomelo swo hlawuleka eka swifundzankulu eka lembe ximali ra 2023/24. (7) Kholomo ya A ya Xiphemu xa B ya Xedulu ya 5 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa B ya Xedulu ya 5 eka Nawunkulu, kongomisa eka maavelo ya swikongomelo swo hlawuleka eka timasipala eka lembe ximali ra 2023/24. (8) Kholomo ya A ya Xiphemu xa A ya Xedulu ya 6 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa A ya Xedulu ya 6 eka Nawunkulu, kongomisa eka maavelo ya muxaka wo karhi eka swifundzankulu eka minongonoko yo hlawuleka leyi yi hlawuliweke eka lembe ximali ra 2023/24. (9) Kholomo ya A ya Xiphemu xa B ya Xedulu ya 6 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa B ya Xedulu ya 6 eka Nawunkulu, kongomisa eka maavelo ya muxaka wo karhi eka timasipala eka minongonoko yo hlawuleka leyi yi hlawuliweke eka lembe ximali ra 2023/24. (10) Kholomo ya A ya Xiphemu xa B ya Xedulu ya 7 eka Nawu lowu hi lexi xi siviweke eka Kholomo ya A ya Xiphemu xa B ya Xedulu ya 7 eka Nawunkulu, kongomisa eka maavelo lawa ya nga aviwangiki eka timasipala eka ku hlamula eka mhangu eka lembe ximali ra 2023/24. 5 10 15 20 25 30 Nhlamuselo yo koma

2. Nawu lowu wu vitaniwa ka Nawu wa ku Antswisiwa ku Aviwa ka Mali ya Tiko, 2023. This gazette is also available free online at www.gpwonline.co.za

6 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 6 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT 2023/24 Adjusted Allocation R'000 Column A Adjustment R'000 (2 555 077) 17 558 206 (1 357 517) Spheres of Government 2023/24 Main Allocation R'000 National1,2 Provincial Local TOTAL

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs, the contingency reserve 1. and provisional allocations 1 370 506 089 567 527 713 96 546 258 2 034 580 060 13 645 612 1 367 951 012 585 085 919 95 188 741 2 048 225 672

2. The direct charges for the provincial equitable share are netted out SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL 2023/24 Main Allocation R'000 73 291 569 31 379 647 120 752 475 115 947 671 65 349 432 46 674 214 15 150 291 40 096 285 58 886 129 567 527 713 Column A Adjustment R'000 2 313 108 1 049 043 3 712 921 3 774 519 2 009 708 1 376 857 422 430 1 192 917 1 706 703 2023/24 Adjusted Allocation R'000 75 604 677 32 428 690 124 465 396 119 722 190 67 359 140 48 051 071 15 572 721 41 289 202 60 592 832 17 558 206 585 085 919 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 7 7 XEDULU YA 1 KU AVIWA KO RINGANA KA MALI LEYI HLENGELETIWEKE ETIKWENI HINKWARO EXIKARHI KA SWIYENGE SWINHARHU SWA MFUMO Kholomo ya A Ku cinca R'000 (2 555 077) 17 558 206 (1 357 517) 2023/24 Avelo leri cinciweke R'000 Swiyenge swa Mfumo 2023/24 Avelokulu R'000 Rixaka1,2 Xifundzankulu Muganga NTSENGO 2 048 225 672

1. Nkavelo wa rixaka wu katsa maavelo lawa ya nga na swipimelo eka swifundzankulu na swiyenge swa 1. muganga, xibalo xa swipfurhisi lexi avelaniwaka na timasipala ta le madorobeni, ku durheriwa 1. hi ku hakela swikweleti na leswi hlayiseriwaka mhaka ya xihatla 1 370 506 089 567 527 713 96 546 258 1 367 951 012 585 085 919 95 188 741 2 034 580 060 13 645 612

2. Tichaji to kongoma ta nkavelo wa swifundzankulu ti susiwile XEDULU YA 2 KU AVIWA KA NKAVELO WO RINGANA WA XIFUNDZANKULU XIN'WANA NA XIN'WANA WA NKAVELO WA XIYENGE XA XIFUNDZANKULU WA MALI LEYI HLENGELETIWEKE ETIKWENI HINKWARO Xifundzankulu Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape NTSENGO 2023/24 Avelokulu R'000 73 291 569 31 379 647 120 752 475 115 947 671 65 349 432 46 674 214 15 150 291 40 096 285 58 886 129 567 527 713 Kholomo ya A Ku cinca R'000 2 313 108 1 049 043 3 712 921 3 774 519 2 009 708 1 376 857 422 430 1 192 917 1 706 703 2023/24 Avelo leri cinciweke R'000 75 604 677 32 428 690 124 465 396 119 722 190 67 359 140 48 051 071 15 572 721 41 289 202 60 592 832 17 558 206 585 085 919 This gazette is also available free online at www.gpwonline.co.za

8 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 8 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A Buffalo City BUF NMA Nelson Mandela Bay EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Total: Sarah Baartman Municipalities Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole District Municipality B B B B B B C Total: Amathole Municipalities Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Dr. A.B. Xuma EC138 EC139 Enoch Mgijima DC13 B B B B B B C Total: Chris Hani Municipalities Sakhisizwe Chris Hani District Municipality EC141 Elundini EC142 Senqu EC145 Walter Sisulu DC14 B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 1 138 058 1 419 053 114 382 67 222 121 975 128 536 110 451 180 506 64 955 108 291 896 318 310 734 323 763 52 810 131 533 102 706 215 390 1 089 335 2 226 271 54 269 197 942 153 876 184 604 84 505 229 921 695 711 1 600 828 190 445 186 760 76 252 356 119 809 576 329 235 193 713 331 251 229 195 434 856 1 124 310 2 642 560 303 970 275 357 341 204 157 487 734 119 1 812 137 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 138 058 1 419 053 114 382 67 222 121 975 128 536 110 451 180 506 64 955 108 291 896 318 310 734 323 763 52 810 131 533 102 706 215 390 1 089 335 2 226 271 54 269 197 942 153 876 184 604 84 505 229 921 695 711 1 600 828 190 445 186 760 76 252 356 119 809 576 329 235 193 713 331 251 229 195 434 856 1 124 310 2 642 560 303 970 275 357 341 204 157 487 734 119 1 812 137 12 544 801 Total: Eastern Cape Municipalities 12 544 801 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 9 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 9 XEDULU YA 3 Nomboro Ya Timasipala EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Ntsengo: Timasipala ta Sarah Baartman Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole District Municipality B B B B B B C Ntsengo: Timasipala ta Amathole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Dr. A.B. Xuma EC138 EC139 Enoch Mgijima DC13 B B B B B B C Ntsengo: Timasipala ta Chris Hani Sakhisizwe Chris Hani District Municipality EC141 Elundini EC142 Senqu EC145 Walter Sisulu DC14 B B B C Ntsengo: Timasipala ta Joe Gqabi Joe Gqabi District Municipality EC153 Ngquza Hill Port St Johns EC154 EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Ntsengo: Timasipala ta O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Ntsengo: Timasipala ta Alfred Nzo Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 1 138 058 1 419 053 114 382 67 222 121 975 128 536 110 451 180 506 64 955 108 291 896 318 310 734 323 763 52 810 131 533 102 706 215 390 1 089 335 2 226 271 54 269 197 942 153 876 184 604 84 505 229 921 695 711 1 600 828 190 445 186 760 76 252 356 119 809 576 329 235 193 713 331 251 229 195 434 856 1 124 310 2 642 560 303 970 275 357 341 204 157 487 734 119 1 812 137 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 138 058 1 419 053 114 382 67 222 121 975 128 536 110 451 180 506 64 955 108 291 896 318 310 734 323 763 52 810 131 533 102 706 215 390 1 089 335 2 226 271 54 269 197 942 153 876 184 604 84 505 229 921 695 711 1 600 828 190 445 186 760 76 252 356 119 809 576 329 235 193 713 331 251 229 195 434 856 1 124 310 2 642 560 303 970 275 357 341 204 157 487 734 119 1 812 137 12 544 801 Ntsengo: Timasipala ta Eastern Cape 12 544 801 This gazette is also available free online at www.gpwonline.co.za

10 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 10 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE A MAN Mangaung Letsemeng FS161 FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality Total: Free State Municipalities 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 1 037 664 84 906 110 594 93 733 50 851 340 084 158 510 75 080 97 242 685 410 153 857 149 132 1 319 231 251 487 230 471 130 625 801 631 99 870 110 130 135 615 1 759 829 279 982 261 348 276 178 128 231 173 824 1 119 563 5 576 371 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 037 664 84 906 110 594 93 733 50 851 340 084 158 510 75 080 97 242 685 410 153 857 149 132 1 319 231 251 487 230 471 130 625 801 631 99 870 110 130 135 615 1 759 829 279 982 261 348 276 178 128 231 173 824 1 119 563 5 576 371 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 11 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 11 XEDULU YA 3 Nomboro Ya Timasipala FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Ntsengo: Timasipala ta Xhariep FS181 Masilonyana Tokologo FS182 Tswelopele FS183 FS184 Matjhabeng FS185 Nala DC18 B B B B B C Ntsengo: Timasipala ta Lejweleputswa Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Ntsengo: Timasipala ta Thabo Mofutsanyana Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Ntsengo: Timasipala ta Fezile Dabi Fezile Dabi District Municipality Ntsengo: Timasipala ta Free State Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 1 037 664 84 906 110 594 93 733 50 851 340 084 158 510 75 080 97 242 685 410 153 857 149 132 1 319 231 251 487 230 471 130 625 801 631 99 870 110 130 135 615 1 759 829 279 982 261 348 276 178 128 231 173 824 1 119 563 5 576 371 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 037 664 84 906 110 594 93 733 50 851 340 084 158 510 75 080 97 242 685 410 153 857 149 132 1 319 231 251 487 230 471 130 625 801 631 99 870 110 130 135 615 1 759 829 279 982 261 348 276 178 128 231 173 824 1 119 563 5 576 371 This gazette is also available free online at www.gpwonline.co.za

12 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 12 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand District Municipality B B B C Total: West Rand Municipalities Total: Gauteng Municipalities 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 5 155 680 7 053 154 3 993 570 1 066 025 160 539 203 275 303 338 1 733 177 603 436 285 050 435 302 238 416 1 562 204 19 497 785 - - - - - - - - - - - - - - 5 155 680 7 053 154 3 993 570 1 066 025 160 539 203 275 303 338 1 733 177 603 436 285 050 435 302 238 416 1 562 204 19 497 785 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 13 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 13 XEDULU YA 3 Nomboro Ya Timasipala GAUTENG A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Ntsengo: Timasipala ta Sedibeng Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand District Municipality B B B C Ntsengo: Timasipala ta West Rand Ntsengo: Timasipala ta Gauteng Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 5 155 680 7 053 154 3 993 570 1 066 025 160 539 203 275 303 338 1 733 177 603 436 285 050 435 302 238 416 1 562 204 19 497 785 - - - - - - - - - - - - - - 5 155 680 7 053 154 3 993 570 1 066 025 160 539 203 275 303 338 1 733 177 603 436 285 050 435 302 238 416 1 562 204 19 497 785 This gazette is also available free online at www.gpwonline.co.za

14 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 14 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: uMgungundlovu Municipalities DC22 uMgungundlovu District Municipality KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Total: uThukela Municipalities DC23 uThukela District Municipality KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Total: uMzinyathi Municipalities DC24 uMzinyathi District Municipality KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 4 497 334 173 612 162 954 117 131 285 237 630 083 1 369 017 132 526 98 874 46 412 48 008 767 222 83 212 92 919 718 520 1 987 693 158 616 233 273 307 255 579 191 1 278 335 66 528 179 521 220 590 176 236 489 713 1 132 588 506 803 38 069 114 793 213 997 873 662 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 497 334 173 612 162 954 117 131 285 237 630 083 1 369 017 132 526 98 874 46 412 48 008 767 222 83 212 92 919 718 520 1 987 693 158 616 233 273 307 255 579 191 1 278 335 66 528 179 521 220 590 176 236 489 713 1 132 588 506 803 38 069 114 793 213 997 873 662 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 15 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 15 XEDULU YA 3 Nomboro Ya Timasipala KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Ntsengo: Timasipala ta Ugu DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Ntsengo: Timasipala ta uMgungundlovu DC22 uMgungundlovu District Municipality KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Ntsengo: Timasipala ta uThukela DC23 uThukela District Municipality KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Ntsengo: Timasipala ta uMzinyathi DC24 uMzinyathi District Municipality KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Ntsengo: Timasipala ta Amajuba DC25 Amajuba District Municipality Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 4 497 334 173 612 162 954 117 131 285 237 630 083 1 369 017 132 526 98 874 46 412 48 008 767 222 83 212 92 919 718 520 1 987 693 158 616 233 273 307 255 579 191 1 278 335 66 528 179 521 220 590 176 236 489 713 1 132 588 506 803 38 069 114 793 213 997 873 662 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 497 334 173 612 162 954 117 131 285 237 630 083 1 369 017 132 526 98 874 46 412 48 008 767 222 83 212 92 919 718 520 1 987 693 158 616 233 273 307 255 579 191 1 278 335 66 528 179 521 220 590 176 236 489 713 1 132 588 506 803 38 069 114 793 213 997 873 662 This gazette is also available free online at www.gpwonline.co.za

16 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 16 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Total: uMkhanyakude Municipalities DC27 uMkhanyakude District Municipality KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Total: King Cetshwayo Municipalities DC28 King Cetshwayo District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Total: Harry Gwala Municipalities DC43 Harry Gwala District Municipality 99 029 182 291 203 715 200 974 207 486 631 671 1 525 166 230 051 246 447 232 846 147 469 584 008 1 440 821 177 234 520 860 241 259 98 426 120 197 691 084 1 849 060 230 823 259 016 194 116 114 027 743 712 1 541 694 81 030 139 317 246 074 162 271 463 631 1 092 323 Total: KwaZulu-Natal Municipalities 18 587 693 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 99 029 182 291 203 715 200 974 207 486 631 671 1 525 166 230 051 246 447 232 846 147 469 584 008 1 440 821 177 234 520 860 241 259 98 426 120 197 691 084 1 849 060 230 823 259 016 194 116 114 027 743 712 1 541 694 81 030 139 317 246 074 162 271 463 631 1 092 323 18 587 693 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 17 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 17 XEDULU YA 3 Nomboro Ya Timasipala Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Ntsengo: Timasipala ta Zululand DC26 Zululand District Municipality KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Ntsengo: Timasipala ta uMkhanyakude DC27 uMkhanyakude District Municipality KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Ntsengo: Timasipala ta King Cetshwayo DC28 King Cetshwayo District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Ntsengo: Timasipala ta iLembe DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Ntsengo: Timasipala ta Harry Gwala DC43 Harry Gwala District Municipality 99 029 182 291 203 715 200 974 207 486 631 671 1 525 166 230 051 246 447 232 846 147 469 584 008 1 440 821 177 234 520 860 241 259 98 426 120 197 691 084 1 849 060 230 823 259 016 194 116 114 027 743 712 1 541 694 81 030 139 317 246 074 162 271 463 631 1 092 323 Ntsengo: Timasipala ta KwaZulu-Natal 18 587 693 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 99 029 182 291 203 715 200 974 207 486 631 671 1 525 166 230 051 246 447 232 846 147 469 584 008 1 440 821 177 234 520 860 241 259 98 426 120 197 691 084 1 849 060 230 823 259 016 194 116 114 027 743 712 1 541 694 81 030 139 317 246 074 162 271 463 631 1 092 323 18 587 693 This gazette is also available free online at www.gpwonline.co.za

18 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 18 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Total: Capricorn Municipalities Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg District Municipality B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 376 486 365 992 521 211 205 239 164 988 1 265 409 2 899 325 216 341 589 600 481 943 486 442 1 385 786 3 160 112 233 792 178 109 1 318 621 319 605 777 252 2 827 379 135 742 226 374 129 614 574 110 144 925 150 704 1 361 469 191 533 358 519 344 706 584 706 1 072 869 2 552 333 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 376 486 365 992 521 211 205 239 164 988 1 265 409 2 899 325 216 341 589 600 481 943 486 442 1 385 786 3 160 112 233 792 178 109 1 318 621 319 605 777 252 2 827 379 135 742 226 374 129 614 574 110 144 925 150 704 1 361 469 191 533 358 519 344 706 584 706 1 072 869 2 552 333 12 800 618 Total: Limpopo Municipalities 12 800 618 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 19 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 19 XEDULU YA 3 Nomboro Ya Timasipala LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Ntsengo: Timasipala ta Mopani LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe District Municipality B B B B C Ntsengo: Timasipala ta Vhembe LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Ntsengo: Timasipala ta Capricorn Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg District Municipality B B B B B C Ntsengo: Timasipala ta Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Ntsengo: Timasipala ta Sekhukhune Sekhukhune District Municipality Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 376 486 365 992 521 211 205 239 164 988 1 265 409 2 899 325 216 341 589 600 481 943 486 442 1 385 786 3 160 112 233 792 178 109 1 318 621 319 605 777 252 2 827 379 135 742 226 374 129 614 574 110 144 925 150 704 1 361 469 191 533 358 519 344 706 584 706 1 072 869 2 552 333 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 376 486 365 992 521 211 205 239 164 988 1 265 409 2 899 325 216 341 589 600 481 943 486 442 1 385 786 3 160 112 233 792 178 109 1 318 621 319 605 777 252 2 827 379 135 742 226 374 129 614 574 110 144 925 150 704 1 361 469 191 533 358 519 344 706 584 706 1 072 869 2 552 333 12 800 618 Ntsengo: Timasipala ta Limpopo 12 800 618 This gazette is also available free online at www.gpwonline.co.za

20 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 20 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality Total: Mpumalanga Municipalities 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 418 105 252 878 332 438 157 696 167 773 100 018 426 701 327 436 2 183 045 140 606 558 930 326 198 87 426 557 502 491 709 401 237 2 563 608 207 969 788 535 1 054 098 1 049 002 295 254 3 394 858 8 141 511 - - - - - - - - - - - - - - - - - - - - - - - - 418 105 252 878 332 438 157 696 167 773 100 018 426 701 327 436 2 183 045 140 606 558 930 326 198 87 426 557 502 491 709 401 237 2 563 608 207 969 788 535 1 054 098 1 049 002 295 254 3 394 858 8 141 511 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 21 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 21 XEDULU YA 3 Nomboro Ya Timasipala MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Ntsengo: Timasipala ta Gert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Ntsengo: Timasipala ta Nkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Ntsengo: Timasipala ta Ehlanzeni Ehlanzeni District Municipality Ntsengo: Timasipala ta Mpumalanga Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 418 105 252 878 332 438 157 696 167 773 100 018 426 701 327 436 2 183 045 140 606 558 930 326 198 87 426 557 502 491 709 401 237 2 563 608 207 969 788 535 1 054 098 1 049 002 295 254 3 394 858 8 141 511 - - - - - - - - - - - - - - - - - - - - - - - - 418 105 252 878 332 438 157 696 167 773 100 018 426 701 327 436 2 183 045 140 606 558 930 326 198 87 426 557 502 491 709 401 237 2 563 608 207 969 788 535 1 054 098 1 049 002 295 254 3 394 858 8 141 511 This gazette is also available free online at www.gpwonline.co.za

22 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 22 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 B B B B B B C Total: Namakwa Municipalities Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 B B B B B B B B C Total: Pixley Ka Seme Municipalities Pixley Ka Seme District Municipality !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper DC8 B B B B B C Total: Z.F. Mgcawu Municipalities Z.F. Mgcawu District Municipality NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Total: Frances Baard Municipalities Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality 25 229 63 411 32 313 33 888 32 820 27 500 57 516 272 677 49 595 69 563 59 609 35 728 34 139 36 145 45 538 62 417 61 791 454 525 119 217 35 007 55 306 33 241 116 595 81 190 440 556 263 135 116 361 61 591 134 246 136 271 711 604 180 561 230 911 61 684 106 128 579 284 Total: Northern Cape Municipalities 2 458 646 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25 229 63 411 32 313 33 888 32 820 27 500 57 516 272 677 49 595 69 563 59 609 35 728 34 139 36 145 45 538 62 417 61 791 454 525 119 217 35 007 55 306 33 241 116 595 81 190 440 556 263 135 116 361 61 591 134 246 136 271 711 604 180 561 230 911 61 684 106 128 579 284 2 458 646 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 23 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 23 XEDULU YA 3 Nomboro Ya Timasipala NORTHERN CAPE Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma DC6 B B B B B B C Ntsengo: Timasipala ta Namakwa Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 B B B B B B B B C Ntsengo: Timasipala ta Pixley Ka Seme Pixley Ka Seme District Municipality !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper DC8 B B B B B C Ntsengo: Timasipala ta Z.F. Mgcawu Z.F. Mgcawu District Municipality NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Ntsengo: Timasipala ta Frances Baard Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Ntsengo: Timasipala ta John Taolo Gaetsewe John Taolo Gaetsewe District Municipality 25 229 63 411 32 313 33 888 32 820 27 500 57 516 272 677 49 595 69 563 59 609 35 728 34 139 36 145 45 538 62 417 61 791 454 525 119 217 35 007 55 306 33 241 116 595 81 190 440 556 263 135 116 361 61 591 134 246 136 271 711 604 180 561 230 911 61 684 106 128 579 284 Ntsengo: Timasipala ta Northern Cape 2 458 646 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25 229 63 411 32 313 33 888 32 820 27 500 57 516 272 677 49 595 69 563 59 609 35 728 34 139 36 145 45 538 62 417 61 791 454 525 119 217 35 007 55 306 33 241 116 595 81 190 440 556 263 135 116 361 61 591 134 246 136 271 711 604 180 561 230 911 61 684 106 128 579 284 2 458 646 This gazette is also available free online at www.gpwonline.co.za

24 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 24 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda District Municipality B B B C Total: Dr Kenneth Kaunda Municipalities Total: North West Municipalities 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 443 171 1 052 334 1 072 059 129 725 566 087 396 790 3 660 166 160 330 151 406 357 840 174 108 231 416 1 051 811 2 126 911 68 455 71 798 244 271 65 147 153 047 479 123 1 081 841 599 104 171 953 383 920 213 548 1 368 525 8 237 443 - - - - - - - - - - - - - - - - - - - - - - - - - - - 443 171 1 052 334 1 072 059 129 725 566 087 396 790 3 660 166 160 330 151 406 357 840 174 108 231 416 1 051 811 2 126 911 68 455 71 798 244 271 65 147 153 047 479 123 1 081 841 599 104 171 953 383 920 213 548 1 368 525 8 237 443 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 25 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 25 XEDULU YA 3 Nomboro Ya Timasipala NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Ntsengo: Timasipala ta Bojanala Platinum Bojanala Platinum District Municipality NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Ntsengo: Timasipala ta Ngaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Ntsengo: Timasipala ta Dr Ruth Segomotsi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda District Municipality B B B C Ntsengo: Timasipala ta Dr Kenneth Kaunda Ntsengo: Timasipala ta North West Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 443 171 1 052 334 1 072 059 129 725 566 087 396 790 3 660 166 160 330 151 406 357 840 174 108 231 416 1 051 811 2 126 911 68 455 71 798 244 271 65 147 153 047 479 123 1 081 841 599 104 171 953 383 920 213 548 1 368 525 8 237 443 - - - - - - - - - - - - - - - - - - - - - - - - - - - 443 171 1 052 334 1 072 059 129 725 566 087 396 790 3 660 166 160 330 151 406 357 840 174 108 231 416 1 051 811 2 126 911 68 455 71 798 244 271 65 147 153 047 479 123 1 081 841 599 104 171 953 383 920 213 548 1 368 525 8 237 443 This gazette is also available free online at www.gpwonline.co.za

26 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 26 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE A CPT City of Cape Town WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Garden Route Municipalities DC4 Garden Route District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 2023/24 Main Allocation R'000 Column A Adjustment R'000 2023/24 Adjusted Allocation R'000 4 066 769 76 264 67 058 63 544 129 270 143 235 107 029 586 400 135 729 215 718 200 841 162 453 106 265 258 729 1 079 735 131 583 157 935 40 380 43 487 84 437 457 822 35 348 59 164 130 634 214 691 96 434 144 726 122 358 178 333 981 688 21 520 28 653 83 574 37 712 171 459 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 066 769 76 264 67 058 63 544 129 270 143 235 107 029 586 400 135 729 215 718 200 841 162 453 106 265 258 729 1 079 735 131 583 157 935 40 380 43 487 84 437 457 822 35 348 59 164 130 634 214 691 96 434 144 726 122 358 178 333 981 688 21 520 28 653 83 574 37 712 171 459 7 343 873 Total: Western Cape Municipalities 7 343 873 Unallocated National Total 1 357 517 (1 357 517) - 96 546 258 (1 357 517) 95 188 741 This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 27 KU AVIWA KA NKAVELO WO RINGANA WA MASIPALA WUN'WANA NA WUN'WANA WA 27 XEDULU YA 3 Nomboro Ya Timasipala WESTERN CAPE A CPT City of Cape Town WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Ntsengo: Timasipala ta West Coast DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Ntsengo: Timasipala ta Cape Winelands DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Ntsengo: Timasipala ta Overberg DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Ntsengo: Timasipala ta Garden Route DC4 Garden Route District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Ntsengo: Timasipala ta Central Karoo DC5 Central Karoo District Municipality Kholomo ya A Ku cinca 2023/24 Avelokulu R'000 R'000 2023/24 Avelo leri cinciweke R'000 4 066 769 76 264 67 058 63 544 129 270 143 235 107 029 586 400 135 729 215 718 200 841 162 453 106 265 258 729 1 079 735 131 583 157 935 40 380 43 487 84 437 457 822 35 348 59 164 130 634 214 691 96 434 144 726 122 358 178 333 981 688 21 520 28 653 83 574 37 712 171 459 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4 066 769 76 264 67 058 63 544 129 270 143 235 107 029 586 400 135 729 215 718 200 841 162 453 106 265 258 729 1 079 735 131 583 157 935 40 380 43 487 84 437 457 822 35 348 59 164 130 634 214 691 96 434 144 726 122 358 178 333 981 688 21 520 28 653 83 574 37 712 171 459 7 343 873 Ntsengo: Timasipala ta Western Cape 7 343 873 Lowu nga aviwangiki 1 357 517 (1 357 517) - NTSENGO WA TIKO HINKWARO 96 546 258 (1 357 517) 95 188 741 This gazette is also available free online at www.gpwonline.co.za

28 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 3 1 6 2 0 6 1 0 4 0 1 8 8 4 7 0 7 3 0 9 7 3 8 3 6 6 4 6 9 8 1 2 5 0 7 2 0 2 0 5 6 3 6 5 2 0 2 3 1 7 8 1 3 3 1 2 2 1 1 1 1 - 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R ) 2 9 6 6 2 2 ( ) 8 2 2 8 1 1 ( ) 6 4 5 9 1 2 ( ) 1 7 3 6 9 2 ( ) 8 3 3 2 8 1 ( ) 7 1 4 7 5 1 ( ) 7 4 7 0 8 ( ) 7 9 6 6 5 1 ( ) 5 7 8 6 5 1 ( - A n m u l o C t n e m t s u j d A 0 0 0 ' R 5 0 3 9 2 8 1 8 6 2 9 9 9 0 2 6 6 5 2 0 5 7 4 3 9 4 8 9 1 7 3 9 6 4 4 8 1 9 4 2 7 1 7 2 2 1 1 2 2 7 8 8 2 1 2 6 0 0 9 2 1 - 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 8 1 5 7 7 2 2 1 ) 1 1 9 4 9 5 1 ( 9 2 4 2 7 8 3 1 28 5 6 7 7 2 1 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 1 0 4 0 7 4 3 4 9 1 5 1 1 8 6 8 0 4 6 7 5 5 4 3 1 1 4 2 - 7 0 0 2 3 3 3 6 4 9 3 2 0 4 1 8 9 9 1 2 0 4 4 5 8 4 7 2 8 4 2 5 0 7 9 1 1 9 2 5 0 1 7 1 7 9 1 2 9 9 3 0 5 4 8 3 3 4 6 3 4 7 3 2 1 1 3 1 1 1 1 7 2 7 3 7 3 1 - - - - - - - - - - - - ) 3 1 6 0 7 ( ) 5 6 5 4 6 ( ) 9 7 1 0 4 ( ) 8 8 4 3 0 1 ( ) 2 5 9 4 6 ( ) 3 5 6 3 5 ( ) 6 2 1 9 4 ( ) 0 8 6 1 5 ( ) 4 4 7 1 5 ( - 5 6 7 7 2 1 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 1 0 4 0 7 4 3 4 9 1 5 1 1 8 6 8 0 4 6 7 5 5 4 3 1 1 4 2 - 7 0 0 2 3 3 3 6 4 9 3 2 0 4 1 1 1 6 2 9 0 9 0 1 3 1 8 1 6 6 2 9 0 5 8 6 4 9 3 7 5 0 2 8 7 2 7 8 2 5 4 2 1 1 3 1 1 6 7 5 7 8 3 1 4 4 0 6 2 4 1 1 7 4 5 2 4 1 - 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 9 0 0 7 6 3 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 2 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 - - - - - - - - - - 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 9 0 0 7 6 3 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 2 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 6 8 0 7 1 3 5 1 ) 0 0 0 0 5 5 ( 6 8 0 7 6 8 5 1 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c . s e c i v r e s e s e h t f o n o i s i v o r p e h t l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G g n i d u l c n i n o i t a c u d e n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r e h t f o t n e m e v e i h c a s s e r d d a o t ; n o i t a d o m m o c c a t i u c r i c d n a t c i r t s i d l o o h c s r o f s d r a d n a t s d n a s m r o n m u m i n i m e h t n i t u o t e s s t e g r a t y t i c a p a c e c n a h n e o t ; e r u t c u r t s a r f n i o t s e g a m a d s s e r d d a o t ; e r u t c u r t s a r f n i . n o i t a c u d e n i e r u t c u r t s a r f n i r e v i l e d o t e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G d n a g n i d a r g p u , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G o t ; a c i r f A h t u o S n i s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e h t e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G e r u t c u r t s a r f n i d a o r r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T t n a r G e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T t a h t e r u s n e o t ; ) e c n a n e t n i a m l a i c e p s d n a c i d o i r e p , e n i t u o r ( e c n a n e t n i a m r o f s n o i t a d n e m m o c e r l a c i n h c e t e h t d n a a c i r f A h t u o S r o f k r o w e m a r F t n e m e g a n a M s s e c c A d n a n o i t a c i f i s s a l C d a o R e h t d n a , s y a w h g i h c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t r e p s a d e i f i s s a l c e r a s d a o r l l a ; s m e t s y s t n e m e g a n a m t e s s a d a o r n i a t n i a m d n a t n e m e l p m i o t ; s e n i l e d i u g s e g d i r b d n a s d a o r f o r i a p e r e h t r o f s t c e j o r p l a i c n i v o r p t n e m e l p p u s o t l a r u r n i y t e f a s n a i r t s e d e p n o s u c o f l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t ; s r e t s a s i d l a r u t a n g n i d u l c n i s t n e d i c n i n e e s e r o f n u y b d e g a m a d . s a e r a s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s t r o p s n a r t c i l b u p s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p y b d e d i v o r p n o i t a c u d E c i s a B ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H t r o p s n a r T ) 0 4 e t o V ( t r o p s n a r T ) 0 4 e t o V ( A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 29 3 1 6 2 0 6 1 0 4 0 1 8 8 4 7 0 7 3 0 9 7 3 8 3 6 6 4 6 9 8 1 2 5 0 7 2 0 2 0 5 6 3 6 5 2 0 2 3 1 7 8 1 3 3 1 2 2 1 1 1 1 - 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R A a y o m o l o h K a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R ) 2 9 6 6 2 2 ( ) 8 2 2 8 1 1 ( ) 6 4 5 9 1 2 ( ) 1 7 3 6 9 2 ( ) 8 3 3 2 8 1 ( ) 7 1 4 7 5 1 ( ) 7 4 7 0 8 ( ) 7 9 6 6 5 1 ( ) 5 7 8 6 5 1 ( - 8 6 2 9 9 9 5 0 3 9 2 8 1 0 2 6 6 5 2 2 0 5 7 4 3 9 4 8 9 1 7 3 9 6 4 4 8 1 2 1 1 9 4 2 7 1 7 2 2 7 8 8 2 1 2 6 0 0 9 2 1 - 8 1 5 7 7 2 2 1 ) 1 1 9 4 9 5 1 ( 9 2 4 2 7 8 3 1 29 5 6 7 7 2 1 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 1 1 4 2 1 0 4 0 7 4 3 4 9 1 5 1 1 8 6 8 0 4 6 7 5 5 4 3 - 7 0 0 2 3 3 3 6 4 9 3 2 0 4 1 8 9 9 1 2 0 4 4 5 8 4 7 2 8 4 2 5 0 7 9 1 1 9 2 5 0 1 7 1 7 9 1 2 9 9 3 0 5 4 8 3 3 4 6 3 4 7 3 7 2 7 3 7 3 2 1 1 3 1 1 1 1 1 - - - - - - - - - - - - ) 3 1 6 0 7 ( ) 5 6 5 4 6 ( ) 9 7 1 0 4 ( ) 8 8 4 3 0 1 ( ) 2 5 9 4 6 ( ) 3 5 6 3 5 ( ) 6 2 1 9 4 ( ) 0 8 6 1 5 ( ) 4 4 7 1 5 ( - 5 6 7 7 2 1 0 7 1 9 9 1 3 0 1 8 8 9 0 0 3 0 0 0 1 0 4 0 7 4 3 4 9 1 5 1 1 8 6 8 0 4 6 7 5 5 4 3 1 1 4 2 - 7 0 0 2 3 3 3 6 4 9 3 2 0 4 1 1 1 6 2 9 0 9 0 1 3 1 8 1 6 6 2 9 0 5 8 6 4 9 3 7 5 0 2 8 7 2 7 8 2 5 4 2 1 1 3 1 1 6 7 5 7 8 3 1 4 4 0 6 2 4 1 1 7 4 5 2 4 1 - 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 9 0 0 7 6 3 2 1 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 - - - - - - - - - - 8 4 0 5 9 2 9 9 1 6 2 3 8 9 8 0 5 8 9 0 0 7 6 3 1 5 9 0 4 4 8 6 4 2 4 7 3 8 3 6 6 9 5 4 6 3 1 2 1 9 1 5 7 7 1 1 4 3 9 2 0 4 7 6 8 0 7 1 3 5 1 ) 0 0 0 0 5 5 ( 6 8 0 7 6 8 5 1 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G i k i g n a w i v a a g n u w o L e p a C n r e t s a E o g n e s t N e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L e p a C n r e t s a E o g n e s t N e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L e p a C n r e t s a E o g n e s t N e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i o g n e s t N U L U K N A Z D N U F I X A Y O T E N A M I P I M A K E A K U S U K A K A W I R E L E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E T E G N E U K U L U K N A Z D N U F I W S A K E O L E V A A M A A X U M E H P I X , 4 A Y U L U D E X u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k X i o l e v A a r o t i V i t o h V u l u k n a z d n u f i w s a k e o l e m i p i w s a n a s i w s t n a u k ; o z d n o y d a k e a n o k a g n i w s e l a n a w s h t n i w s e l a w i s i h r i t i w s o y u w a h d n a n a s t a k u k o z d n o y d a k e a w i s i h r i t i w s a k i y n o y b i t o k i w s u v a k e a l e l e k i f u k a s i m a l u l u k ; e t e h k e s i t a n o g n o s t n a z d n u f i w s a y a m a h s t a k e o m i p i m a n o l e l d n e a m a w s e k e w i k e v i w s i w s e l o l e m o g n o k i w s ; e k e k a h n e i w s i w s e l a w i s i h r i t i w d a s i m a l u l u k ; o l o k i w s a w s a w i s i h r i t i w s . o z d n o y d a k e a w i s i h r i t i w s a k i y n u k a y b i t o k i w s u v a l e t e g n e u k e p a C n r e t s a E a g n i r e l a n a w ’ n i w s a n a n a w ’ n i w s a r o l e v A a t e x u f p u k a n a s i w s t n a u k , a s i y a l h u k , a k a u k a s i s i l t a h u k a n u f p u K o z d n o y D a w s a w i s i h r i t i w S a y o k i y N a y o z d n o y D o l u g n u s a M ) 6 1 a y i t o h V ( a k a n a l e b m a f i y i y e l a l e l e t e g n o y o g n e s t i m a k e a l h n e h e l a x o m i y i x a y b . i y b e l i r e k o h r o k u v a k i y n u k a n a g n i r e l a n a w ’ n i w s a n a n a w ’ n i w s a r o l e v A e l a x o m i y i x a y b u y n a h i r a y b i r e k o h r o k u v a l e s i m a l u l u k a s i s i y i t u K e l a x o m i y i X a r u y n a h i R a w o k i T a w o k i y N u l u k n a z d n u f i w s a k e o l e m i p i w s a n u y n a h i r a y b i r e k o h r o k u v a t u w a h d n i t a s i l i r u k ; a g n o z D - a k i r f A e a l h n e h a l h n e H ) 8 1 a y i t o h V ( u y n a h i R o h o l u b a m a n o z d n o g a m a s i m a l u l o t e k e j o r u h p i t a l e t e g n e u k ; o z d n o g a m a y u z d n u h n a y b i r u w a l u v a t e m e t s i s i t a s i y a l h u k a n a s i h r i t u k ; a l e l e k i F a y a l e l e k i f o y o h o l u b a m a k a u k ; i z e g a k a s i t i w s e l a w s i h r i t i w s a k a l e h r i t a y a w a l o z d n o g a m a y e k e w i t e n a x o m i y i x a s i w s t n a u k ; o k u l b u b m u t n i r a y a v u k e k e w i r u v a y a w a l o b m o h k a m i h e k e w i h n o a y a w a l a r o z d n o g a M a w s a w i s i h r i t i w S a r a b m R a r i a g n i h Q i h a y u k a w a l t i m o w s o l e t e l i w s a n o z d n o g a M a k a w i t a h a w a l T u k a n a g n o z D - a k i r f A i h a w i k e v a y o w a w k n i h o z d n o g a m u k a w s e l a s i s i y i t u k ; ) a k e l u w a l h . a y a k a m e l a t u w a h d n i t a v e g n e l i m i h i b m a f a v a g n i r e l a n a w ’ n i w s a n a n a w ’ n i w s a r o l e v A a y b i k a m u v a y b i s i y a l h u v a k e u l u k n a z d n u f i x a y b i s i k e v u v a s i t a t u K a y o z d n o g a M a s i y a l H o y o k i y N ) a ( u l u k n a z d n u f i w s a k e o l e m i p i w s a n o y b i s i y a l h u v a n i h r a k o w i h r a k n a y , o l e v o l o t a y ( o z d n o g a m u l u k n a z d n u f i X ) 0 4 a y i t o h V ( i l t e k e l t i V o m u f m i h a k e e k e w i k i y n u w u w o l o h r i t N i y b e l u h n a v a y b i l t e k e l t u v a y o h r i t i m a t a l e t e g n e o t i l a m i t a k i y n u K i l t e k e l t u V a y o l e h r i t a M a y o k i y N ) b ( u l u k n a z d n u f i w s a k e i h r a k i x e l a w . u l u k n a z d n u f i x a t i l t e k e l t u v a t o l u w a z d n i t i h a k a w i k i y n u h n a V a y b ) 0 4 a y i t o h V ( i l t e k e l t i V This gazette is also available free online at www.gpwonline.co.za

30 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 30 B T R A P , 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 4 3 0 8 1 5 0 0 1 8 3 9 7 5 7 5 4 2 8 5 1 5 3 5 1 1 2 6 4 8 7 9 1 8 6 0 3 3 1 2 8 7 7 7 4 4 0 2 2 7 5 0 0 0 ' R ) 0 0 0 0 7 ( ) 6 5 9 2 9 ( ) 8 3 4 7 0 1 ( ) 7 6 6 1 1 1 ( ) 7 2 7 2 9 ( ) 2 5 6 5 3 ( ) 8 9 6 2 4 ( - 0 0 0 ' R A n m u l o C t n e m t s u j d A 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 4 3 0 8 1 5 0 0 1 8 0 0 3 1 7 8 3 3 6 9 5 2 4 6 9 2 1 0 9 0 8 0 4 3 2 4 4 3 4 3 1 5 2 0 9 4 1 6 1 1 1 1 1 8 7 1 6 9 5 7 ) 8 3 1 3 5 5 ( 6 1 3 9 4 1 8 y t i C g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y t i C o l a f f u B y a B a l e d n a M n o s l e N L A T O T i n i w k e h T e g n u a g n a M n a b r u e l b a n i a t s u s d n a e v i s u l c n i , e v i t c u d o r p , d e t a r g e t n i , e l b a t i u q e e t o m o r p t a h t s t c e j o r p e r u t c u r t s a r f n i ) 3 3 e t o V ( t n e m e l p m i o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t t n e m e l p p u s o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S n a m u H . t n e m p o l e v e d 1 e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 31 31 I A L A P I S A M A Y O T E Y N A M I P M M A K E A K U S U K A K A W I R E K A H I Y E L O H R I T I M E B M U K O K O N O G N O N I M A L E L E K A H U K A L E T E G N E U K A L A P I S A M I T A K E O L E V A A M B A X U M E H P I X , 4 A Y U L U D E X 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R 4 3 0 8 1 5 0 0 1 8 3 9 7 5 7 5 4 2 8 5 1 5 3 5 1 1 2 6 4 8 7 9 1 8 6 0 3 3 1 2 8 7 7 7 4 4 0 2 2 7 5 A a y o m o l o h K a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R - ) 0 0 0 0 7 ( ) 6 5 9 2 9 ( ) 8 3 4 7 0 1 ( ) 7 6 6 1 1 1 ( ) 7 2 7 2 9 ( ) 2 5 6 5 3 ( ) 8 9 6 2 4 ( 4 3 0 8 1 5 0 0 1 8 0 0 3 1 7 8 3 3 6 9 5 2 4 6 9 2 1 0 9 0 8 0 4 3 2 4 4 3 4 3 1 5 2 0 9 4 1 6 1 1 1 1 1 8 7 1 6 9 5 7 ) 8 3 1 3 5 5 ( 6 1 3 9 4 1 8 a b o r o D o l e m o g n o k i X o l e v a a r o t i V i t o h V g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y t i C o l a f f u B y a B a l e d n a M n o s l e N o g n e s t N i n i w k e h T e g n u a g n a M 1 a t e k e j o r u h p i t a s i r e l e m u h u k a t o k u k a l e l d n e u k i n e b o r o d a m e l a t a l a p i s a m i t a t i l a m i t a l e l e t e g n e u K o s i m a h s t u V a y o s i k u v u l h N a y o k i y N a y b o s i m a h s t u V . i n e w l h a m e a k a y u w u w o l a b o r o d a m a w o s i k u v u l h n a n o h r a w k i h a s t a k u k , a x u l u b m u t u k , a n a g n a l h u k , o n a g n i z d n a k a l e t o l h o l h i t i t e l a w i s i h r i w s i n e b o r o d a m E e l a y b ) 3 3 a y i t o h V ( u h n a V This gazette is also available free online at www.gpwonline.co.za

32 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 9 6 1 5 3 2 3 8 2 7 7 1 4 2 9 7 9 3 9 9 2 1 2 0 0 9 2 2 2 0 3 2 5 5 1 1 7 2 6 1 1 7 1 6 1 7 1 3 0 2 2 1 1 ) 7 6 1 0 2 ( ) 0 0 2 6 1 ( ) 0 9 0 5 ( ) 1 8 5 7 1 ( ) 0 0 8 8 1 ( ) 0 0 5 2 1 ( ) 0 4 5 8 ( ) 1 3 5 6 1 ( ) 0 5 4 9 ( 6 3 3 5 5 2 3 8 4 3 9 1 4 1 0 3 0 1 4 7 5 0 3 2 0 0 7 1 4 2 0 3 7 7 6 1 1 1 8 4 2 1 8 4 1 8 8 1 3 5 6 1 2 1 0 9 5 1 0 5 1 ) 9 5 8 4 2 1 ( 9 4 4 6 2 6 1 32 3 8 4 0 7 2 0 4 9 6 5 8 3 7 3 5 8 1 0 7 2 9 0 0 7 8 7 6 0 7 5 7 6 8 6 9 9 0 9 6 9 7 9 8 5 5 3 2 2 1 8 7 9 4 8 5 6 1 8 0 0 9 7 3 0 1 5 2 1 0 8 6 2 1 0 0 5 6 1 6 1 0 9 0 0 3 9 6 8 5 8 5 4 9 7 ) 0 0 0 ) 0 0 0 7 ( 5 ( ) 0 0 5 ( ) 0 0 5 ) 0 0 5 ) 0 0 0 ) 0 0 0 ) 0 0 0 ) 0 0 0 6 ( 6 ( 1 ( 3 ( 5 ( 1 ( ) 0 0 7 ( ) 0 0 8 ( ) 0 6 4 1 ( ) 0 0 5 5 3 ( ) 0 0 8 ( ) 0 0 8 ( ) 0 3 3 ( ) 0 0 4 1 ( ) 0 0 2 ( ) 0 8 3 ( ) 0 7 8 6 ( 3 8 4 7 7 2 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 5 7 6 1 7 9 9 0 4 7 9 7 9 9 5 5 3 9 2 1 8 7 4 0 2 6 6 1 6 0 6 3 8 5 0 1 3 3 1 0 8 4 3 1 0 3 8 6 1 0 1 0 1 0 8 6 9 8 9 5 8 2 3 6 8 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C h t i w s n o i t a r o b a l l o c h g u o r h t s e c i v r e s t r o p p u s l a r u t l u c i r g a d e t a n i d r o o c d n a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C ) a ( m r o f e R d n a L , e r u t l u c i r g A t n e m p o l e v e d l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p o t ; e l b i s s o p e r e h w s e v i t a i t i n i n o i t a m r o f s n a r t y r t s u d n i h g u o r h t d n a l d e r i u q c a e v a h o h w s r e c u d o r p k c a l b r e h t o d n a m r o f e r d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b o t ; t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e e r a d n a s n a e m e t a v i r p . e c n e l l e c x e f o s e r t n e c o t n i s e g e l l o c l a r u t l u c i r g a e s i l a t i v e r t n a r G e m m a r g o r P t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C l a r u t l u c i r g a n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) b ( m r o f e R d n a L , e r u t l u c i r g A y l l a c i g e t a r t s n i h t i w n o i t c u d o r p l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i n i t s e v n i d n a n o i t c u d o r p . s a e r a n o i t c u d o r p e r u t l u c a u q a d n a e r u t l u c i t r o h , k c o t s e v i l , n i a r g d e i f i t n e d i t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C d e s a b y t i n u m m o c n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) c ( m r o f e R d n a L , e r u t l u c i r g A o t g n i d a e l , ) l a t n e m n o r i v n e d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R t n e m p o l e v e D l a r u R d n a . l l a r o f g n i e b - l l e w r e t t e b d n a n o i t a e r c b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g ) 9 2 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 33 9 6 1 5 3 2 3 8 2 7 7 1 4 2 9 7 9 3 9 9 2 1 2 0 0 9 2 2 2 0 3 2 5 5 1 1 7 2 6 1 1 7 1 6 1 7 1 3 0 2 2 1 1 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R A a y o m o l o h K a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R ) 7 6 1 0 2 ( ) 0 0 2 6 1 ( ) 0 9 0 5 ( ) 1 8 5 7 1 ( ) 0 0 8 8 1 ( ) 0 0 5 2 1 ( ) 0 4 5 8 ( ) 1 3 5 6 1 ( ) 0 5 4 9 ( 6 3 3 5 5 2 3 8 4 3 9 1 4 1 0 3 0 1 4 7 5 0 3 2 0 0 7 1 4 2 0 3 7 7 6 1 1 1 8 4 2 1 8 4 1 8 8 1 3 5 6 1 2 1 0 9 5 1 0 5 1 ) 9 5 8 4 2 1 ( 9 4 4 6 2 6 1 33 3 8 4 0 7 2 0 4 9 6 5 8 3 7 3 5 8 1 0 7 2 9 0 0 7 8 7 6 0 7 5 7 6 8 6 9 9 0 9 6 9 7 9 8 5 5 3 2 2 1 8 7 9 4 8 5 6 1 8 0 0 9 7 3 0 1 5 2 1 0 8 6 2 1 0 0 5 6 1 6 1 0 9 0 0 3 9 6 8 5 8 5 4 9 7 ) 0 0 0 ) 0 0 0 7 ( 5 ( ) 0 0 5 ( ) 0 0 5 ) 0 0 5 ) 0 0 0 ) 0 0 0 ) 0 0 0 ) 0 0 0 6 ( 6 ( 1 ( 3 ( 5 ( 1 ( ) 0 0 7 ( ) 0 0 8 ( ) 0 6 4 1 ( ) 0 0 5 5 3 ( ) 0 0 8 ( ) 0 0 8 ( ) 0 3 3 ( ) 0 0 4 1 ( ) 0 0 2 ( ) 0 8 3 ( ) 0 7 8 6 ( 3 8 4 7 7 2 0 4 4 7 5 8 8 7 3 5 8 6 6 7 2 9 5 6 7 8 7 6 1 7 5 7 6 1 7 9 9 0 4 7 9 7 9 9 5 5 3 9 2 1 8 7 4 0 2 6 6 1 6 0 6 3 8 5 0 1 3 3 1 0 8 4 3 1 0 3 8 6 1 0 1 0 1 0 8 6 9 8 9 5 8 2 3 6 8 A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M u l u k n a z d n u f i X o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E O G N E S T N t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i o l e m i p i w s a n a g n i r e l o l e v A a k a s i t a y a w a l o l e n o v a m a n a s i n a g n a l h i t u k i h i m i r u V a w o l e t e k e s n a y a k e s i s i w t o y o h r i t i m a k i y n u K a k e s i s i w T o w o k o n o g n o N a y o k i y N ) a ( a k a w i r e s i y u V u K , i m i r u V u k i h i m i r u v a w o s i k u v u l h n a s i k u v e v u k a n a s u k a l t u k ; a k a k e t o k a g n i w s a h a l i n e w h r i t i m e a c i c n u k i m i r u V a w o l e t e k e s N a w a w o s i k u v u l h N a n a v a s i M a v a l a m i t a v a v a n a w ’ n a v i x u l u b m u t a v a n a n a v a s i m a k a w i r e s i y u v u k a v a w i r e y u v a v a k e a s i m o g n o k i x i x e l o m i y i x a k e i r a v a n o k a n o m u f m a w o l e t e k e s n i k i s t a k a g n i y i y e l a l e l d n i h a v a s i m a m u k a g n a v a x u f p u k , e l d n a h e l a y i n e w k i t a m e a s i y u k a n a s t a k i w s e b m u k , i n e w k i t e a l a w k o t e n u f p a k a x u m a l d n . a l h n e h e l a x o m i y i x a t a g n i t i t e l a r a h t e s i t a k e a y u k i m i r u v a w s a t i j e l o h k i t ) 9 2 a y i t o h V ( a g n a g i M o l e m i p i w s a n a g n i r e l o l e v A u k a l e l e k i f u k a g n o z D - a k i r f A a v i k i g n a k e l e l e h r i s a g n a v a l i m i r a v a v u w a h d n i k a a v a n u f p u K a m e s t e L / a m i l I a t e k e j o r u h p i T a y o k i y N ) b ( a k a w i r e s i y u V u K , i m i r u V a w s i a w m u k i w s a k a s i t i w s e l a w i s i h r i t i w s a k e a s i k e v u k a n i m i r u v a w s i a w m u k i w s a k e a k e l e l e t e g n e a t e k e w u k i t i t e l u w a h d n i t a n i m i r u v , o w u f i w s , a t e h k u v i h e k e w i k u m e l i y i y e l u w e b m a k e i m i r u v i . a w m u k i w s a w o s i k u v u l h N a n a v a s i M ) 9 2 a y i t o h V ( a g n a g i M o l e m i p i w s a n a g n i r e l o l e v A a k e a s i n e h g n i t u k i h o k u l u b m u t n a w s a w i s i h r i t i w s a y b i r u w a l u v a n e l h a k a k a w i s i h r i t u k a s u k a l t u K a w o s i y a l h N a w o k o n o g n o N a y o k i y N ) c ( a k a w i r e s i y u V u K , i m i r u V ) u g n a b m a n i m o n o h k i , u h n a v ( i n e w l h a m e a k e s i y u k a t u h p u h p i t a k a l e t e k e s a y a w a l a l a h s t a l a h s t a m o s i k u v u l h N a n i t e w s u V a s i r e H u K : a v a s i M a w o s i k u v u l h N a n a v a s i M o h r i t i m a k a w i x u l u b m u t u k , a y d u k a w s a w o l e l e h r i s n , a l a t o w s i a w m u k i w s a n a v u k a k e a k a s i y i w s e l . o v a w k n i h a k e l h a k a y n a h u k a n ) 9 2 a y i t o h V ( a g n a g i M This gazette is also available free online at www.gpwonline.co.za

34 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 34 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 1 7 3 2 6 3 7 0 4 0 2 0 5 7 7 3 2 6 2 5 8 8 1 2 2 6 5 7 1 7 6 1 0 0 1 8 9 1 4 2 9 8 6 5 0 1 8 3 0 6 8 - ) 1 5 4 6 ( ) 4 0 2 1 ( ) 3 1 2 9 ( ) 9 4 3 8 ( ) 0 4 1 ( ) 7 3 1 1 ( ) 2 8 8 5 ( ) 9 3 6 1 1 ( ) 8 3 0 4 1 ( - 5 7 5 3 6 4 2 5 0 1 2 3 6 9 6 4 2 5 7 8 6 9 1 1 6 2 7 8 1 7 0 3 0 0 1 5 3 3 5 2 1 7 5 1 1 1 6 7 0 0 0 1 - 4 3 4 4 8 1 1 ) 3 5 0 8 5 ( 7 8 4 2 4 2 1 3 1 6 7 9 8 9 1 4 7 9 2 3 3 2 2 8 9 5 8 4 9 3 2 8 9 4 5 1 6 4 1 4 7 6 5 2 1 3 8 9 4 1 ) 8 8 0 3 ( ) 7 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 7 8 0 3 ( ) 8 8 0 3 ( 7 7 0 5 4 0 0 7 0 1 5 8 3 6 3 0 1 9 2 6 6 3 0 7 2 6 8 5 8 1 4 3 2 7 4 5 6 5 1 1 7 0 8 1 3 6 8 3 1 2 ) 0 9 7 7 2 ( 3 5 6 1 4 2 0 7 0 9 2 4 3 3 8 2 0 0 0 6 3 4 3 5 4 3 8 2 2 4 3 0 5 6 1 3 8 2 5 5 1 0 0 0 7 1 0 8 0 4 3 7 0 6 7 4 2 3 7 2 4 0 9 7 3 5 3 2 1 2 6 9 8 8 3 4 8 4 7 8 3 6 1 1 3 2 7 0 4 8 3 3 6 8 2 3 4 2 4 0 6 2 5 7 2 3 8 3 4 5 4 7 4 6 1 6 0 9 4 3 5 4 2 2 4 9 0 9 5 7 8 8 0 1 8 6 4 6 6 1 2 1 - 8 7 3 6 8 8 1 5 4 4 4 2 7 8 2 1 2 6 2 0 8 6 9 4 2 4 9 8 7 2 9 - - - - - - - - - - ) 6 8 1 6 ( ) 3 5 5 5 ( ) 8 8 9 6 ( ) 0 7 0 8 ( ) 3 0 7 5 ( ) 6 3 0 5 ( ) 6 8 7 4 ( ) 0 1 2 3 ( ) 2 7 2 4 ( ) 4 0 8 9 4 ( - - - - - - - - - - - 0 7 0 9 2 4 3 3 8 2 0 0 0 6 3 4 3 5 4 3 8 2 2 4 3 0 5 6 1 3 8 2 5 5 1 0 0 0 7 1 0 8 0 4 3 3 9 7 3 5 5 8 2 8 4 8 7 7 0 6 3 9 1 0 7 2 9 5 9 4 4 8 7 3 4 2 0 9 7 2 7 1 6 1 4 5 3 1 7 3 4 2 4 0 6 2 9 7 0 3 3 4 4 5 4 7 4 6 1 6 0 9 4 3 5 4 2 2 4 9 0 9 5 7 8 8 0 1 8 6 4 6 6 8 7 3 6 8 8 1 5 4 4 4 2 7 8 2 1 2 6 2 0 8 6 9 4 - 1 2 1 2 4 9 8 7 2 9 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i d e t a c o l l a n U L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e p a C n r e t s a E s e c n i v o r p o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G s e c i v r e s t n e m p o l e v e d d o o h d l i h c y l r a e d e s i d i s b u s g n i s s e c c a n e r d l i h c r o o p f o r e b m u n e h t e s a e r c n i o T t n a r G t n e m p o l e v e D d o o h d l i h C y l r a E ) a ( A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V n o i t a c o l l a l a n o i t i d n o C (cid:3) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:70) (cid:88) (cid:71) (cid:72) (cid:3) (cid:92) (cid:87) (cid:76) (cid:79) (cid:68) (cid:88) (cid:91) (cid:72) (cid:86) (cid:3) (cid:72) (cid:89) (cid:76) (cid:86) (cid:81) (cid:72) (cid:75) (cid:72) (cid:85) (cid:83) (cid:80) (cid:82) (cid:70) (cid:3) (cid:74) (cid:81) (cid:76) (cid:71) (cid:76) (cid:89) (cid:82) (cid:85) (cid:83) (cid:3) (cid:30) (cid:92) (cid:69) (cid:3) (cid:92) (cid:74) (cid:72) (cid:87) (cid:68) (cid:85) (cid:87) (cid:86) (cid:3) (cid:81) (cid:82) (cid:76) (cid:87) (cid:81) (cid:72) (cid:89) (cid:72) (cid:85) (cid:83) (cid:3) (cid:57) (cid:43) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:44) (cid:36) (cid:3) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:88) (cid:86) (cid:3) (cid:82) (cid:55) t n e m p o l e v e d d o o h d l i h c y l r a e t s o c - w o l w e n f o n o i t c u r t s n o c e h t t o l i p o t ; n o i t a r t s i g e r r o f s t n e m e r i u q e r y t e f a s d n a h t l a e h c i s a b t e e m o t e m m a r g o r p t n e m p o l e v e d d o o h d l i h c y l r a e n a g n i r e v i l e d s r e d i v o r p t n e m p o l e v e d d o o h d l i h c y l r a e t r o p p u s o t ; s e m m a r g o r p d e s a b e r t n e c - n o n d n a e r t n e c h g u o r h t . s e r t n e c ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) b ( n o s u c o f r a l u c i t r a p a h t i w , s n o i t c e f n i d e t t i m s n a r t y l l a u x e s d n a B T , I V H o t n e r d l i h c f o y t i l i b a r e n l u v y b B T d n a V H I f o t c a p m i e h t e t a g i t i m o t ; s r o t a c u d e r o f s e m m a r g o r p s s e n l l e w d n a h t l a e h e e y o l p m e e h t e c u d e r o t ; s r o t a c u d e d n a s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e d n a e v i t r o p p u s , g n i r a c a g n i d i v o r p f o n o i s i v o r p e h t g n i t r o p p u s ; s r e n r a e l o t s e c i v r e s h t l a e h e v i t c u d o r p e r d n a l a u x e s o t s s e c c a d n a t n a r G n o i t a c u d E c i s a B ) 6 1 e t o V ( n o i t a c u d E c i s a B ) 6 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C d n a s e r t n e c e r a c l a i c e p s d e i f i t n e d i o t t n e m p i u q e d n a s e c r u o s e r , t r o p p u s y r a s s e c e n e h t e d i v o r p o T l a u t c e l l e t n I d n u o f o r P h t i w s r e n r a e L ) c ( . s e i t i l i b a s i d l a u t c e l l e t n i d n u o f o r p o t e r e v e s h t i w n e r d l i h c o t n o i t a c u d e f o n o i s i v o r p e h t r o f s l o o h c s t n a r G s e i t i l i b a s i D n o i t a c u d E c i s a B ) 6 1 e t o V ( . s l r i g d n a n e r d l i h c d e n a h p r o n o i t a c o l l a l a n o i t i d n o C . s l o o h c s d e t e g r a t o t s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) e ( t n a r G y g o l o n h c e t d n a e c n e i c s , s c i t a m e h t a m f o t n e m e v o r p m i e h t r o f s t n e m e t a t S y c i l o P t n e m s s e s s A . s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a g n i h c a e t n o i t a c o l l a l a n o i t i d n o C m u l u c i r r u C e h t h t i w e n i l n i s r e n r a e l d n a s r e h c a e t , s l o o h c s o t s e c r u o s e r d n a t r o p p u s e d i v o r p o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) d ( n o i t a c u d E c i s a B ) 6 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 35 A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 l u u k o l e v A 0 0 0 ' R 0 0 0 ' R l u u k n a z d n u f i X 1 7 3 2 6 3 7 0 4 0 2 0 5 7 7 3 2 6 2 5 8 8 1 2 2 6 5 7 1 7 6 1 0 0 1 8 9 1 4 2 9 8 6 5 0 1 8 3 0 6 8 - ) 1 5 4 6 ( ) 4 0 2 1 ( ) 3 1 2 9 ( ) 9 4 3 8 ( ) 0 4 1 ( ) 7 3 1 1 ( ) 2 8 8 5 ( ) 9 3 6 1 1 ( ) 8 3 0 4 1 ( - 5 7 5 3 6 4 2 5 0 1 2 3 6 9 6 4 2 5 7 8 6 9 1 1 6 2 7 8 1 7 0 3 0 0 1 5 3 3 5 2 1 7 5 1 1 1 6 7 0 0 0 1 - e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L 35 3 1 6 7 9 8 9 1 4 7 9 2 3 3 2 2 8 9 5 8 4 9 3 2 8 9 4 5 1 6 4 1 4 7 6 5 2 1 3 8 9 4 1 ) 8 8 0 3 ( ) 7 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 8 8 0 3 ( ) 7 8 0 3 ( ) 8 8 0 3 ( 7 7 0 5 4 0 0 7 0 1 5 8 3 6 3 0 1 9 2 6 6 3 0 7 2 6 8 5 8 1 4 3 2 7 4 5 6 5 1 1 7 0 8 1 3 6 8 3 1 2 ) 0 9 7 7 2 ( 3 5 6 1 4 2 4 3 4 4 8 1 1 ) 3 5 0 8 5 ( 7 8 4 2 4 2 1 0 7 0 9 2 4 3 3 8 2 0 0 0 6 3 4 3 5 4 3 8 2 2 4 3 0 5 6 1 3 8 2 5 5 1 0 0 0 7 1 0 8 0 4 3 7 0 6 7 4 2 3 7 2 4 0 9 7 3 5 3 2 1 2 6 9 8 8 3 4 8 4 7 8 3 6 1 1 3 2 7 0 4 8 3 3 6 8 2 3 4 2 4 0 6 2 5 7 2 3 8 3 4 5 4 7 4 6 1 6 0 9 4 3 5 4 2 2 4 9 0 9 5 7 8 8 0 1 8 6 4 6 6 1 2 1 - 8 7 3 6 8 8 1 5 4 4 4 2 7 8 2 1 2 6 2 0 8 6 9 4 2 4 9 8 7 2 9 - - - - - - - - - - ) 6 8 1 6 ( ) 3 5 5 5 ( ) 8 8 9 6 ( ) 0 7 0 8 ( ) 3 0 7 5 ( ) 6 3 0 5 ( ) 6 8 7 4 ( ) 0 1 2 3 ( ) 2 7 2 4 ( ) 4 0 8 9 4 ( - - - - - - - - - - - 0 7 0 9 2 4 3 3 8 2 0 0 0 6 3 4 3 5 4 3 8 2 2 4 3 0 5 6 1 3 8 2 5 5 1 0 0 0 7 1 0 8 0 4 3 3 9 7 3 5 5 8 2 8 4 8 7 7 0 6 3 9 1 0 7 2 9 5 9 4 4 8 7 3 4 2 0 9 7 2 7 1 6 1 4 5 3 1 7 3 4 2 4 0 6 2 9 7 0 3 3 4 4 5 4 7 4 6 1 6 0 9 4 3 5 4 2 2 4 9 0 9 5 7 8 8 0 1 8 6 4 6 6 8 7 3 6 8 8 1 5 4 4 4 2 7 8 2 1 2 6 2 0 8 6 9 4 - 1 2 1 O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G i k i g n a w i v a a g n u w o L 2 4 9 8 7 2 9 O G N E S T N A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V o l e m i p i w s a n a g n i r e l o l e v A a y b i r e k o h r o k u v a w o t e n u f p a m u k u k a k e i t e w s u v a n a g n a v a v a l a n a v a y o y a l h n a l e t e g n e u K a n a V a w o s i k u v u l H a y o k i y N ) a ( o l u g n u s a M a y o z d n o y D a v a l u h n a v a t e n u f p u k ; a r a h t e s i h i r a g n u k a k u k a n a r a h t e s a y o k o n o g n o n i m i h a n o v a y b a n a w ’ n u v a k a h o b i w s i w s e l i k e s i y a l h u v a n u y n a l h i r a w s o k e v a l i w s a l e l e k i f u k o g n o s t a v a v a l a n a v a s i k u v u l h o s i k u v u l h n a t i s n a h e l a w o g n e s t n a t a r a h t n e s i t a k e i k a m u v a l d n e u k ; a s i r a s t u k a w s o k e v a l i w s a k e u k a y o k o n o g n i n i m a k a k i y n a v a v a l o g n o s t a v a l a n a v a s i k u v u l h a y b i r e k o h r o k u v a k a k i y n a v . a n a v a w o g n o s t n a v a L ) 6 1 a y i t o h V ( o l e m i p i w s a n a g n i r e l o l e v A u g n a s a m a w s a r u y n a h i r a y b i v i t u v a s u k a l t I u k i h V H a l e v i s o r a g n o z D - a k i r f A a r a g n i h q a l e t e k e s u K a y o z d n o y D i z d n o y d a v a k e a s i t o k u k a n a l e t e k e s u k , a k a s i y a l h u w o l u g n a b m a k i y n u k i h B T a n V H a w o l e k i t n I a t u g n u h u k ; i s i z d n o y d a v a n i z d n o y d a v i h e k e l e n a f i w s e l o h o b i w s a k e t u k a n i l i k i w s , a l u b e b u k a n o l e n a f m i t a k e e k e w i k e m i s u w o l u g n a b m , a k e s i y a l h u k a k a w i k i y n u k a s i s i y i t u k , i s i z d n o y d a v a n o w i h i w e b m u k i h i w a k a x u m a n a z d a b m u x u k , a l u w a l h u k a n i k i r a g n u w o l i n e w l o k i w s e u k a n B T , I V H a k e a n a v a k i g n a k e l e l e h r i s a g n u k a t u g n u h u k ; u g n a s a m a w s i h a s i n a x / a s i v a v I ( S D A a n V H a y I o k i y N ) b ( o l u g n u s a M a y o z d n o y D ) i m o t u V a w s i l i k i w S ) 6 1 a y i t o h V ( . i h b m o t i t a n a w i r e v o l a g n a v a l a n a v a k e a s i m o g n o k u k i h , u g n a s a m a w s a y i y b a v a m i h a w i r e l u l t o l e m i p i w s a n a g n i r e l o l e v A i l e m o g o h l t u v a n a g n i t i t e l a r a h t e s i t a k u m e l u k a w i s i h r t i w s , e k e l e n a f u w u w o l o l e t e k e s a k i y n u K a n a g n a v a v a l i z d n o y d a V a k e o k i y N ) c ( o l u g n u s a M a y o z d n o y D i y b e l a w i n o s t u v a g n a v a v a l a n a v a k e o z d n o y d a l e s i m a l u l u k a k e o l o k i w s a n e k e k e l u w a l h i y b i y b e l o l e s i s i w t a M a k e e k e t E i y b i y b e l a w i n o s t u V ) 6 1 a y i t o h V ( . o l i w s a y o l e s i w t i w t a m a k e e k e t n e i y b o l i w S a y o l e m i p i w s a n a g n i r e l o l e v A a l e l e z d n a l u k i h i z d n o y d a v a n i s i z d n o y d a v , o l o k i w s a k e a w i s i h r i t i w s a n o l e t e k e s n a k i y n u K a n e s e y a S , o y a l h n i T a w o k i y N ) d ( o l u g n u s a M a y o z d n o y D a n e s e y a S , o y a l h n i T a s i w s t n a u k a k e o l e l e b m a k a M a y u m a l u h k i r a h K a y i s i l o h P a w s e d n e m i t a t i w S i j o l o n i k e h t ) 6 1 a y i t o h V ( . e k e w i l u w a l h i w s i w s e l o m u f m a w s o l o k i w s a k e a z d n o y d u k a n i j o l o n i k e h T a y b i s i z d n o y d u V o l e m i p i w s a n a g n i r e l o l e v A a k e o l e m a h p m a n a g n i w s e l a y d u k a w s a k i y n u K a w a k a x i R a w o k o n o g n o N a y o k i y N ) e ( i e k e w m o g n o k a v a l i z d n o y d a V o l o k i X a w o l e m a h p M This gazette is also available free online at www.gpwonline.co.za

36 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 5 0 8 8 7 8 2 ) 1 1 6 4 8 ( 7 2 4 0 5 5 1 ) 1 7 1 1 6 ( 2 7 2 4 9 4 5 ) 7 2 7 9 9 2 ( 8 5 3 2 1 8 6 ) 1 1 4 5 7 2 ( 6 1 2 8 1 3 2 ) 9 1 4 0 7 ( 3 1 6 0 0 4 2 ) 6 8 3 9 6 ( 7 3 1 7 0 7 ) 0 0 6 9 ( 4 0 4 1 2 7 1 ) 9 5 1 3 6 ( 9 2 6 2 8 9 1 ) 6 1 5 6 6 ( 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 6 1 4 3 6 9 2 8 9 5 1 1 6 1 9 9 9 3 9 7 5 9 6 7 7 8 0 7 5 3 6 8 8 3 2 9 9 9 9 6 4 2 7 3 7 6 1 7 3 6 5 4 8 7 1 5 4 1 9 4 0 2 1 6 8 5 6 8 5 2 ) 0 0 0 0 0 0 1 ( 1 6 8 5 6 8 6 2 36 0 9 6 5 2 7 0 2 7 8 3 6 6 3 7 7 4 0 5 6 7 1 7 3 1 1 - 9 0 8 8 1 5 5 5 9 2 6 4 5 5 5 6 3 4 9 1 9 8 4 6 1 1 7 8 2 8 ) 1 0 8 7 4 ( ) 2 7 0 2 4 ( ) 4 1 0 9 6 ( ) 7 5 3 0 9 ( ) 4 7 1 4 3 ( ) 5 9 4 0 3 ( ) 6 5 7 8 2 ( ) 4 4 7 2 4 ( ) 7 8 5 4 5 ( - 0 6 8 9 7 6 6 ) 0 0 0 0 4 4 ( 5 8 4 6 7 5 2 1 3 4 8 2 7 4 5 9 7 8 1 - 7 4 4 4 6 7 8 8 7 0 8 3 5 1 1 1 8 2 0 3 0 9 4 1 6 7 1 6 7 2 3 2 1 7 8 8 5 6 0 6 0 1 3 2 0 9 7 4 5 4 4 7 8 2 7 4 9 2 9 2 3 3 6 2 1 - 6 9 7 7 9 2 2 0 9 9 5 9 9 3 4 9 4 5 3 6 5 2 2 6 3 5 7 6 4 9 6 - - - - - - - - - - - - - - - - - - - - - - 1 9 4 3 7 7 2 9 7 0 8 6 0 5 7 6 1 1 2 2 1 2 6 4 3 8 9 2 5 5 0 5 4 3 9 4 1 1 3 5 6 4 3 6 6 1 9 6 8 9 2 3 8 8 - 1 1 5 8 4 6 7 5 2 1 3 4 8 2 0 6 8 9 1 1 7 7 4 5 9 7 8 1 - 7 4 4 4 6 7 8 8 7 0 8 3 5 1 1 1 8 2 0 3 0 9 4 1 6 7 1 6 7 2 3 2 1 7 8 8 5 6 0 6 0 1 3 2 0 9 7 4 5 4 4 7 8 2 7 4 9 2 9 2 3 3 6 2 1 - 6 9 7 7 9 2 2 0 9 9 5 9 9 3 4 9 4 5 3 6 5 2 2 6 3 5 7 6 4 9 6 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W e h t f o s e i c n e i c i f f e e v o r p m i o t ; s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W h g u o r h t s e c i v r e s h c a e r t u o y t i n u m m o c y t i l a u q f o n o i s i v o r p e r u s n e o t ; s i s o l u c r e b u t o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e n o i t a c o l l a l a n o i t i d n o C o t I ; S D A d n a V H o t I e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T t n a r G s e m m a r g o r P h t l a e H t c i r t s i D ) a ( ; g n i r o t i n o m e c n a m r o f r e p g n i n e h t g n e r t s d n a s e c i v r e s g n i s i d r a d n a t s d n a g n i s i n o m r a h y b e m m a r g o r p e v i t c e f f e e h t t r o p p u s o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o t o t r o t c e s h t l a e h e h t e l b a n e o t ; n o i t a n i m i l E a i r a l a M n o n a l P c i g e t a r t S l a n o i t a N e h t f o n o i t a t n e m e l p m i s u r i v a m o l l i p a P n a m u H f o n o i t a r g e t n i e v i s s e r g o r p d n a s l o o h c s l a i c e p s d n a c i l b u p l l a n i s l r i g l o o h c s e v i f e d a r g r o f s n o i t a n i c c a v s u r i v a m o l l i p a P n a m u H e l b a l i a v a g n i k a m y b r e c n a c l a c i v r e c t n e v e r p . e m m a r g o r p h t l a e h l o o h c s d e t a r g e t n i e h t o t n i g n i t s i x e n i y g o l o n h c e t h t l a e h f o g n i n o i s s i m m o c d n a t n e m e c a l p e r n o p l e h o t ; h t l a e h n i e r u t c u r t s a r f n i e h t e t a r e l e c c a o t ; e r u t c u r t s a r f n i h t l a e h r e v i l e d o t y t i c a p a c e c n a h n e o t ; y t i l i c a f h t l a e h d e s i l a t i v e r d n a . y t e f a s d n a h t l a e h l a n o i t a p u c c o f o s t n e m e r i u q e r e h t f o t n e m l i f l u f n o i t a c o l l a l a n o i t i d n o C f o n o i t c u r t s n o c d n a , s n o i t i d d a , s e d a r g p u , s n o i t a v o n e r , e c n a n e t n i a m e t a r e l e c c a o t p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( e c i v r e s c i l b u p e h t n o s e e n i a r t e c n e i c s h t l a e h f o n o i s i v r e p u s d n a g n i n i a r t l a c i n i l c h t i w d e t a i c o s s a s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u s ; e c n a r u s n I h t l a e H l a n o i t a N f o n i - e s a h p e h t d n a y g e t a r t s h t l a e h r o f . m r o f t a l p n o i t a c o l l a l a n o i t i d n o C s e c r u o s e r n a m u h e h t f o n o i t a s i l a e r c i t a m e t s y s r o f r o t c e s h t l a e h e h t n i s n o i t i s o p y r o t u t a t s t n i o p p a o T t n a r G g n i n i a r T d n a s e c r u o s e R n a m u H ) c ( ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G . s r e d i v o r p e r a c h t l a e h e p a C n r e t s a E s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N m o r f s e c i v r e s f o g n i s a h c r u p c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) d ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 37 5 0 8 8 7 8 2 ) 1 1 6 4 8 ( 7 2 4 0 5 5 1 ) 1 7 1 1 6 ( 2 7 2 4 9 4 5 ) 7 2 7 9 9 2 ( 8 5 3 2 1 8 6 ) 1 1 4 5 7 2 ( 6 1 2 8 1 3 2 ) 9 1 4 0 7 ( 3 1 6 0 0 4 2 ) 6 8 3 9 6 ( 7 3 1 7 0 7 ) 0 0 6 9 ( 4 0 4 1 2 7 1 ) 9 5 1 3 6 ( 9 2 6 2 8 9 1 ) 6 1 5 6 6 ( 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 0 0 0 ' R A a y o m o l o h K 6 1 4 3 6 9 2 8 9 5 1 1 6 1 9 9 9 3 9 7 5 9 6 7 7 8 0 7 5 3 6 8 8 3 2 9 9 9 9 6 4 2 7 3 7 6 1 7 3 6 5 4 8 7 1 5 4 1 9 4 0 2 0 0 0 ' R 4 2 / 3 2 0 2 l u u k o l e v A 1 6 8 5 6 8 5 2 ) 0 0 0 0 0 0 1 ( 1 6 8 5 6 8 6 2 37 0 9 6 5 2 7 0 2 7 8 3 6 6 3 7 7 4 0 5 6 7 1 7 3 1 1 - 9 0 8 8 1 5 5 5 9 2 6 4 5 5 5 6 3 4 9 1 9 8 4 6 1 1 7 8 2 8 ) 1 0 8 7 4 ( ) 2 7 0 2 4 ( ) 4 1 0 9 6 ( ) 7 5 3 0 9 ( ) 4 7 1 4 3 ( ) 5 9 4 0 3 ( ) 6 5 7 8 2 ( ) 4 4 7 2 4 ( ) 7 8 5 4 5 ( - 0 6 8 9 7 6 6 ) 0 0 0 0 4 4 ( 5 8 4 6 7 5 2 1 3 4 8 2 7 4 5 9 7 8 1 - 7 4 4 4 6 7 8 8 7 0 8 3 5 1 1 1 8 2 0 3 0 9 4 1 6 7 1 6 7 2 3 2 1 7 8 8 5 6 0 6 0 1 3 2 0 9 7 4 5 4 4 7 8 2 7 4 9 2 9 2 3 3 6 2 1 - 6 9 7 7 9 2 2 0 9 9 5 9 9 3 4 9 4 5 3 6 5 2 2 6 3 5 7 6 4 9 6 - - - - - - - - - - - - - - - - - - - - - - 1 9 4 3 7 7 2 9 7 0 8 6 0 5 7 6 1 1 2 2 1 2 6 4 3 8 9 2 5 5 0 5 4 3 9 4 1 1 3 5 6 4 3 6 6 1 9 6 8 9 2 3 8 8 - 1 1 5 8 4 6 7 5 2 1 3 4 8 2 0 6 8 9 1 1 7 7 4 5 9 7 8 1 - 7 4 4 4 6 7 8 8 7 0 8 3 5 1 1 1 8 2 0 3 0 9 4 1 6 7 1 6 7 2 3 2 1 7 8 8 5 6 0 6 0 1 3 2 0 9 7 4 5 4 4 7 8 2 7 4 9 2 9 2 3 3 6 2 1 - 6 9 7 7 9 2 2 0 9 9 5 9 9 3 4 9 4 5 3 6 5 2 2 6 3 5 7 6 4 9 6 l u u k n a z d n u f i X e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L O G N E S T N A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V a v o k i t a k a a V a n i s i n a g n a l h i t u V a w s u n a p i w S a y o k o n o g n i n i m a k e a l e n a g n i r u k a s i w s t n a u k ; i n i d a w E a s i s i y i t u k a n i a w m i p u k a n a k a n a g n i r i y b i y b e l i r e k o h r o k u v i h i n i d a w E o l u g n u s a M a y b i l u g n u h s t u V o l u m a l h n a k e m i s n u k a n a k u v u l h i x u y n a h i r a x e g n e y i x u k a w s e l a t o k u k ; o l e h r i t a m a w o l e l e z d a z d n u k a k e a l h n e h e l a x o m i y i x a y b i r e k o h r o k u v a w o l e s i m a l u l a s i s i y i t u k ; i s i s o l u h k a b u h t a k e a l e n a g n i r o l u g n u s a M a y b i l u g n u h s t u V a w s o k i t a k a a V a n i s i n a g n a l h i t u V a w s u n a p i w S i h a g n a g u m a l e l e k i f a t i b m o t n i t a k e s n o i t a n i c c a v s u r i v a m o l l i p a P n a m u H a n a v u k u k a w s e l a l d n e u k i h i t u s i x a y i n a z u k u f a n i n a m a w s a n i n a m a n i n a m a w s i r a g n i w s a k o w s o l o k i w s a k e u n a l h t a y i d e r i g a k a t i n e w l o k i w s e l e l a y o k o n o g n o n i m a k e s u r i v a m o l l i p a P n a m u H a w i s i n a g n a l h u k i n e w l h a m e a s i y u k a n i n a m a l e v i s i x u y n a h i r a x e g n e y i x u k a w s e l a l d n e u k ; a y i r a l a M a s i r e H u k a k e o k i T a x u l u k n o n o v i X a s i r e l e m u H o y i n a l u P a w a l e n a g n i r a g n u w u w o l o k e m i s n a l e t e k e s n u k a l e n a g n i r a g n i y i y e l . u y n a h i r a w s a y i n e w l o k i w s o l e m i p i w s a n a g n i r e l o l e v A a k a u k a n , a s i z d n a u k , a l e t e g n e u k , a t e x u f p u k a n a s i w s t n a u k , a s i y a l h u k a s i s i l t a h u k a t e n u f p u K a w o t e x u f p M a s i k u v e V o y o k i y N ) b ( a k e u y n a h i r a w s a y i j o l i n i k e h t a k e a s i m u h r u k a n a c i c n u k a k e a n u f p u k ; u y n a h i R a k e a w i s i h r i t i w s a l e t e g n e u k ; u y n a h i r a w o t e x u f p m a k a s i k u v e v i w s i w s e l e b m u k a n o k a g n i w s i w s e l a w i s i h r i t i w s a n u y n a h i r a w s o k e v a l i w s a k e a l e l e k i f u k a l e t e g n e u k ; u y n a h i r a w s a y o k a i m a l d n e u k a k e o t e n u f p . i n e w h r i t i m e i k e s i y a l h u v u y n a h i R i n a m a y b i r e k o h r o k u v a t u w a z d n i t a k e u y n a h i r a w s a y e s n e y a s a y b i r e t e l u v a l e l e z d n a l u k a n i k i n i l i l k a w s a y b i r e t e l u v a n a k a n a l e b m a f i y i y e l a k a w i s i h r i t a g n i y i y e l i l a m a k e u l u k n a z d n u f i w s a l e t e k e s ; o k i T a w u y n a h i R a w s a w o b m o h k a z d i z d N a v u k u k a w s e l a l d n e u k a n u y n a h i r a x u l u k o n o v i x . i n a m a n o l e m i p i w s a n a g n i r e l o l e v A a k e i h r i t a v a k a l e l e k i f u k a y e m e t i s i s a k e u y n a h i r a x e g n e y i x a k e u w a n i x a w s a l d n a v i w s a l o h t u K i r e t e l u V a n i h r i t a V a w S a w o n u f P ) c ( u l u k n a z d n u f i w s a k e i h r a k i x e l a w o m u f m . u y n a h i r a w s a v i r e k o h r o k a v a k e e k e w i t a h u g n u k o k i T a r a k e a k u s u k e k e w i k i y n u w u w o l o h r i t N i y i y e l a l e l d n i h i r e k o h r o k u v a v a x u k i h u y n a h i r a w s a y b i r e k o h r o k u v a k e a w i r e y u v u k a s i z d n a u K u y n a h i R a w o b m o h k a z d n i z d N a y o k i y N ) d ( a g n u k u k o l a l u m a l h u k a k e m i s n u k a n a k u v u l h n i x u y n a h i R a x e g n e y i x u k a w s e l a t o k u k ; V H I o l e m i p i w s a n a g n i r e l o l e v A i y e l o l u m a l h n a s i k u v u l h o w s o l e m i p i w s a n a g n i r e l o l e v A a x u y n a h i r a x e g n e y i x u k a w s e l a l d n e u K a w u y n a h i R a w o k o n o g n o n i M a w o k i y N ) a ( a k a w i r e b m a k u k a n a w i l e s n a h k u k a k a k e s i t e h o k a l e l e k i f u k a s t a k u k I ; S D A a n V H a k e I a k a h r i t o g n o s t n a z d n u f i X ) 8 1 a y i t o h V ( u y n a h i R ) 8 1 a y i t o h V ( u y n a h i R ) 8 1 a y i t o h V ( u y n a h i R This gazette is also available free online at www.gpwonline.co.za

38 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 38 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 9 9 0 8 9 5 2 2 9 5 0 4 1 6 8 1 6 0 6 8 6 5 7 9 7 3 2 0 0 0 ' R 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 8 2 0 4 6 1 5 0 2 7 8 4 1 1 ) 3 9 5 2 0 2 ( ) 0 0 0 0 5 2 ( ) 9 4 6 9 1 5 ( ) 5 8 6 4 3 3 ( 0 0 0 ' R - - - ) 5 3 7 7 6 1 ( ) 6 0 3 4 1 2 ( A n m u l o C t n e m t s u j d A 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 5 1 5 8 0 6 1 0 0 0 ' R 9 9 0 8 4 8 5 3 8 5 2 1 3 5 2 2 3 1 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 3 6 7 1 3 3 1 1 5 1 0 7 4 3 1 1 9 7 2 4 2 4 4 0 7 3 2 2 ) 4 6 0 4 5 ( ) 5 0 5 8 2 ( 3 4 3 8 7 4 9 0 2 2 5 2 6 7 2 8 8 0 1 ) 3 7 6 8 3 1 ( 9 4 9 6 2 2 1 1 8 6 4 5 2 3 1 ) 8 6 9 8 8 6 1 ( 9 4 6 3 4 9 4 1 3 1 9 0 0 7 3 4 5 9 4 2 8 4 3 4 5 2 5 5 8 4 8 1 8 2 1 5 3 9 0 8 8 4 4 8 3 2 8 9 5 0 0 9 1 8 9 3 2 3 2 7 7 5 0 1 8 0 0 6 2 8 3 - 7 5 0 0 4 9 1 6 7 2 4 8 2 6 1 0 7 1 5 4 9 5 0 9 1 ) 3 1 3 9 8 ( ) 8 9 7 1 3 ( ) 0 1 4 2 3 ( - ) 1 6 7 4 4 ( ) 9 8 1 7 5 ( ) 8 6 2 0 1 ( ) 3 1 7 6 7 4 ( ) 9 4 7 1 ( ) 4 5 0 3 ( ) 3 7 8 1 ( ) 8 9 3 3 ( ) 2 4 4 2 ( ) 9 5 7 1 ( ) 8 7 8 4 ( ) 9 3 7 1 ( - 6 2 2 0 9 7 1 4 3 1 8 2 8 5 7 6 8 2 5 5 8 4 8 2 4 0 6 9 3 8 9 9 5 0 5 6 0 5 8 0 1 1 2 7 2 0 3 4 4 5 7 0 2 2 5 4 5 3 5 4 6 7 0 1 - 5 5 4 3 4 1 6 0 0 3 3 4 0 8 1 8 4 0 0 5 8 9 7 0 2 2 4 3 8 8 8 0 5 1 3 4 7 1 1 5 0 6 5 1 8 0 5 5 3 5 5 4 1 2 2 6 4 6 2 1 1 9 8 1 2 7 9 0 3 3 - ) 1 2 8 6 ( ) 3 3 4 2 ( ) 1 5 9 3 ( ) 7 9 2 6 ( ) 4 3 1 4 ( ) 0 1 7 1 ( ) 6 7 9 ( ) 0 9 6 1 ( ) 5 5 5 2 ( - 3 6 1 5 9 1 4 9 3 3 5 2 1 5 5 7 5 8 7 8 4 8 6 7 5 5 5 8 3 2 2 2 6 3 1 1 8 5 3 2 2 5 6 5 3 - 2 0 6 3 0 4 ) 0 6 1 1 3 ( 2 6 7 4 3 4 3 1 9 5 9 3 ) 7 6 5 0 3 ( 0 8 4 6 2 4 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C e h t h g u o r h t g n i s u o h e t a u q e d a o t s s e c c a f o n o i t a s i l a e r e v i s s e r g o r p e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H ) a ( s t n e m e l t t e S n a m u H . s t n e m e l t t e s n a m u h d e t a r g e t n i d n a e l b a n i a t s u s f o n o i t a e r c ) 3 3 e t o V ( n o i t a c o l l a l a n o i t i d n o C l a m r o f n i g n i d a r g p u o t h c a o r p p a e v i s u l c n i d n a c i t a m m a r g o r p a e t a t i l i c a f o t g n i d n u f e d i v o r p o T g n i d a r g p U s t n e m e l t t e S l a m r o f n I ) b ( s t n e m e l t t e S n a m u H . s t n e m e l t t e s s e c n i v o r P : t n a r G p i h s r e n t r a P ) 3 3 e t o V ( l a r u t l u c d n a m s i r u o t ; e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r ; s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P . t n e m e g a n a m e t s a w ; s d o o h i l e v i l d e s a b d n a l e l b a n i a t s u s ; s e i r t s u d n i n o i t a c o l l a l a n o i t i d n o C r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i s e c n i v o r P r o f t n a r G d e t a r g e t n I d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C s k r o w c i l b u p d e d n a p x e e h t n i d e i f i t n e d i , s t n e m t r a p e d r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( d n a g n i n e h t g n e r t s e h t n o g n i s u c o f y b s e i t i n u t r o p p o k r o w e s a e r c n i o t , n a l p r o t c e s l a i c o s e m m a r g o r p s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P . l a i t n e t o p t n e m y o l p m e e v a h t a h t s e m m a r g o r p r o t c e s l a i c o s f o n o i s n a p x e d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 39 39 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R 9 9 0 8 9 5 2 2 9 5 0 4 1 6 8 1 6 0 6 8 6 5 7 9 7 3 2 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 8 2 0 4 6 1 5 0 2 7 8 4 1 1 A a y o m o l o h K a c n i c u K 4 2 / 3 2 0 2 l u u k o l e v A ) 3 9 5 2 0 2 ( ) 0 0 0 0 5 2 ( ) 9 4 6 9 1 5 ( ) 5 8 6 4 3 3 ( 0 0 0 ' R - - - ) 5 3 7 7 6 1 ( ) 6 0 3 4 1 2 ( 5 1 5 8 0 6 1 0 0 0 ' R 9 9 0 8 4 8 5 3 8 5 2 1 3 5 2 2 3 1 0 6 0 6 4 9 7 7 2 4 6 9 6 3 3 5 8 2 3 6 7 1 3 3 1 1 5 1 0 7 4 3 1 1 9 7 2 4 2 4 4 0 7 3 2 2 ) 4 6 0 4 5 ( ) 5 0 5 8 2 ( 3 4 3 8 7 4 9 0 2 2 5 2 6 7 2 8 8 0 1 ) 3 7 6 8 3 1 ( 9 4 9 6 2 2 1 1 8 6 4 5 2 3 1 ) 8 6 9 8 8 6 1 ( 9 4 6 3 4 9 4 1 3 1 9 0 0 7 3 4 5 9 4 2 8 4 3 4 5 2 5 5 8 4 8 1 8 2 1 5 3 9 0 8 8 4 4 8 3 2 8 9 5 0 0 9 1 8 9 3 2 3 2 7 7 5 0 1 8 0 0 6 2 8 3 - 7 5 0 0 4 9 1 6 7 2 4 8 2 6 1 0 7 1 5 4 9 5 0 9 1 ) 3 1 3 9 8 ( ) 8 9 7 1 3 ( ) 0 1 4 2 3 ( - ) 1 6 7 4 4 ( ) 9 8 1 7 5 ( ) 8 6 2 0 1 ( ) 3 1 7 6 7 4 ( ) 9 4 7 1 ( ) 4 5 0 3 ( ) 3 7 8 1 ( ) 8 9 3 3 ( ) 2 4 4 2 ( ) 9 5 7 1 ( ) 8 7 8 4 ( ) 9 3 7 1 ( - 6 2 2 0 9 7 1 4 3 1 8 2 8 5 7 6 8 2 5 5 8 4 8 2 4 0 6 9 3 8 9 9 5 0 5 6 0 5 8 0 1 1 2 7 2 0 3 4 4 5 7 0 2 2 5 4 5 3 5 4 6 7 0 1 - 5 5 4 3 4 1 6 0 0 3 3 4 0 8 1 8 4 0 0 5 8 9 7 0 2 2 4 3 8 8 8 0 5 1 3 4 7 1 1 5 0 6 5 1 8 0 5 5 3 5 5 4 1 2 2 6 4 6 2 1 1 9 8 1 2 7 9 0 3 3 - ) 1 2 8 6 ( ) 3 3 4 2 ( ) 1 5 9 3 ( ) 7 9 2 6 ( ) 4 3 1 4 ( ) 0 1 7 1 ( ) 6 7 9 ( ) 0 9 6 1 ( ) 5 5 5 2 ( - 3 6 1 5 9 1 4 9 3 3 5 2 1 5 5 7 5 8 7 8 4 8 6 7 5 5 5 8 3 2 2 2 6 3 1 1 8 5 3 2 2 5 6 5 3 - 2 0 6 3 0 4 ) 0 6 1 1 3 ( 2 6 7 4 3 4 3 1 9 5 9 3 ) 7 6 5 0 3 ( 0 8 4 6 2 4 l u u k n a z d n u f i X e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L O G N E S T N e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i i k i g n a w i v a a g n u w o L O G N E S T N A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V o l e m i p i w s a n a g n i r e l o l e v A o m a h s t u v a l d n e u k i h a l e n a g n i r a g n i t i t e l u l d n i y i t a k e o l e l e k i f a k a s i r e l e m u h u k a k e i l a m i t a k i y n u K o s i m a h s t u V a w o s i k u v u l h N a y o k i y N ) a ( u h n a V a y b o s i m a h s t u V . i n e w l h a m e a k a k e s i y i y b a n o k a n e k e n a g n a l h i y b i y b e l u h n a v a y b u h n a V a y b ) 3 3 a y i t o h V ( o l e m i p i w s a n a g n i r e l o l e v A a t u w a h d n i t a s i w s t n a u k a y a k a s t a k a y a w a l o l e l d n e a m a n o k o n o g n o n i m a s i b m a f u k a y i l a m a k i y n u K a t u w a h d n i T a s i w s t n A u k a y o k i y N ) b ( u h n a V a y b o s i m a h s t u V . i n i w a n e i k i r a g n i t i t e l o m a h s t u v : i n i w a n e i k i r a g n i t i t e l o m a h s t u V ) 3 3 a y i t o h V ( u l u k n a z d n u f i w S i k i g n a l a t a g n i w s e l o b m a f i w s a n a g n a y a w a l o z d n o g a m , o k a i m a s i y a l h u k a n o z d n o g a m a s i y a l h u k a n a b m u h f p u v , u h n a v a w s a n i m o n o h k i a w s a n a w n i w s ' a w i s i h r i t i w s , a y a k a m e l a y o z d n o g a m a n . a s t a k a l a m a y b i r u w a l u v a n i n e w l h a m e a k a k e s i y i w s e l a v a s i m i h a y n a h u k , o w u f m a y b i k a m u v o l e m i p i w s a n a g n i r e l o l e v A o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n u k i l a m u l u k n a z d n u f i x a t o l u w a z d n i t a k i y n u K u w o l o k o n o g n o N a y o k i y N ) a ( a y o h r i t n i M a y o l u w a z d N : u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N o w o k o n o g n o N a w s o l e t e l i w s a l e l e z d n a l u k i h , a k a l e z d n a l u l u k n a z d n u f i w S a y a w i x u m a l d n a l d N ) 3 1 a y i t o h V ( i t e l i e k e w m o g n o k i t e l u w a h d n i t a k e o h r i t i m a y o l e k i y n a m a t a l h n e h e l a t a l e l d n i t a s i h r i t u k i h o y u h n a V a y o h r i t i M a y e k e w i s i n a g n a l H a w i s i h r i t i w S a n o m u f M o l e m i p i w s a n a g n i r e l o l e v A a r u g n u k a k e i e k e w m u k i w s e l , u l u k n a z d n u f i w s a t o l u w a z d n i t a w s u h n a V a w s e g n e y i w S a l e k a h u K a w o k o n o g n o N a y o l e l e k a H a y o k i y N ) b ( a y o h r i t n i M a y o l u w a z d N u k a s i r u k u k a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M a w o k o n o g n o N a x u h n a V a x e g n e y i X a r e g n e y i x a y o h r i t i M o l e m i p i w s a n a g n i r e l o l e v A a w i s i h r i t i w S a n o m u f M a y o k o n o g n o n i m a x u m a l d n a l d n u k a n a s i y i t u k a k e a s i m o g n o k u k i h o h r i t i m a k a w i x u l u b m u t a x e g n e y i X a y a w i x u m a l d n a l d N o y u h n a V ) 3 1 a y i t o h V ( . a l o h t o y b i t o k i w s u v a n a g n i y e l u h n a v a y b i r e k o h r o k u v u l u k n a z d n u f i w S a k e u h n a V This gazette is also available free online at www.gpwonline.co.za

40 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 9 8 5 9 6 1 2 7 9 6 7 1 2 2 5 2 6 1 0 5 0 1 8 1 7 9 0 5 4 1 6 2 7 2 6 1 2 6 0 0 7 1 1 5 4 1 4 1 1 3 3 3 9 1 ) 0 0 5 8 ( ) 0 0 5 1 ( ) 0 0 0 4 1 ( ) 0 0 0 8 ( ) 0 0 5 8 ( ) 0 0 0 8 ( ) 0 0 5 8 ( ) 0 0 0 1 1 ( - 9 8 0 8 7 1 2 7 4 8 7 1 2 2 5 6 7 1 0 5 0 9 8 1 7 9 5 3 5 1 6 2 7 0 7 1 2 6 5 8 7 1 1 5 4 2 5 1 1 3 3 3 9 1 0 0 8 2 0 5 1 ) 0 0 0 8 6 ( 0 0 8 0 7 5 1 6 2 7 6 6 7 3 9 8 3 1 5 7 5 1 1 7 5 6 2 9 6 9 3 1 6 6 1 2 9 4 8 7 2 3 3 8 2 0 5 4 1 7 9 7 5 ) 1 4 5 5 ( ) 1 8 3 2 ( ) 6 7 9 8 ( ) 1 3 8 8 ( ) 5 3 9 4 ( ) 9 4 5 3 ( ) 9 6 1 1 ( ) 3 7 0 3 ( ) 5 4 5 4 ( 7 6 2 2 7 8 1 3 1 4 7 2 7 4 2 1 8 8 4 1 0 1 1 3 3 6 6 5 6 7 2 5 7 4 4 4 3 1 0 1 8 4 6 1 5 2 6 40 0 6 9 0 6 5 ) 0 0 0 3 4 ( 0 6 9 3 0 6 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a n o i t a p i c i t r a p n o i t a e r c e r e v i t c a d n a t r o p s e t a t i l i c a f o T t r o p S d n a n o i t a p i c i t r a P s s a M ) b ( . s r e d l o h e k a t s t n a r G t n e m p o l e v e D n o i t a c o l l a l a n o i t i d n o C y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C ) a ( e r u t l u C d n a s t r A , t r o p S l a i c n i v o r p t a e m m a r g o r p d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l f o t r o p p u s n i l e v e l ) 7 3 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 41 A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 l u u k o l e v A 0 0 0 ' R 0 0 0 ' R 9 8 5 9 6 1 2 7 9 6 7 1 2 2 5 2 6 1 0 5 0 1 8 1 7 9 0 5 4 1 6 2 7 2 6 1 2 6 0 0 7 1 1 5 4 1 4 1 1 3 3 3 9 1 ) 0 0 5 8 ( ) 0 0 5 1 ( ) 0 0 0 4 1 ( ) 0 0 0 8 ( ) 0 0 5 8 ( ) 0 0 0 8 ( ) 0 0 5 8 ( ) 0 0 0 1 1 ( - 9 8 0 8 7 1 2 7 4 8 7 1 2 2 5 6 7 1 0 5 0 9 8 1 7 9 5 3 5 1 6 2 7 0 7 1 2 6 5 8 7 1 1 5 4 2 5 1 1 3 3 3 9 1 0 0 8 2 0 5 1 ) 0 0 0 8 6 ( 0 0 8 0 7 5 1 6 2 7 6 6 7 3 9 8 3 1 5 7 5 1 1 7 5 6 2 9 6 9 3 1 6 6 1 2 9 4 8 7 2 3 3 8 2 0 5 4 1 7 9 7 5 ) 1 4 5 5 ( ) 1 8 3 2 ( ) 6 7 9 8 ( ) 1 3 8 8 ( ) 5 3 9 4 ( ) 9 4 5 3 ( ) 9 6 1 1 ( ) 3 7 0 3 ( ) 5 4 5 4 ( 7 6 2 2 7 8 1 3 1 4 7 2 7 4 2 1 8 8 4 1 0 1 1 3 3 6 6 5 6 7 2 5 7 4 4 4 3 1 0 1 8 4 6 1 5 2 6 41 0 6 9 0 6 5 ) 0 0 0 3 4 ( 0 6 9 3 0 6 l u u k n a z d n u f i X e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N e p a C n r e t s a E t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W O G N E S T N t s e W h t r o N o p o p m L i o l e m i p i w s a n a g n i r e l o l e v A a k e a b m i t a m a k i y n u k a n i s a g n u h u v a k e i h k i h k n i h a l e l e n e h g n u k a n u g n a l t i m a s i k u v e v u K u g n u h s t i M a k a l e l e n e h g n u K a y o k i y N ) b ( . e k e l e n a f a v a l e v a i x a k e t a v a n e y b o l u k a n i x u g n a l t i M a w o s i k u v u l h N a n A A X U M E H P I X , 5 A Y U L U D E X U L U K N A Z D N U F I W S A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e v a a w a k a x u M o l e m o g n o k i X o l e v a a r o t i V i t o h V o l e m i p i w s a n a g n i r e l o l e v A i h r a k u k ( i r e k o h r o k u v a n a w i s i h r i t i w s , a y a k i x o k i t a m a n a b o r o d a m a y i r a r u b i y a l a y o k a i m a c i c n u K i r a r u b i y a L a y b i r e k o h r o k u V a y o k i y N ) a ( a n o w u f M , u g n a l t n i M o m i y i x a k e a s i k u v e v u k a y o k o n o g n o n i m , e r u t c u r t s a r f n i y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t . i h r a k i x e l a w o m u f m a n a g n a g i m a w o m u f m a y o l e n o v a m a l e t e k e s u k i h u l u k n a z d n u f i x a x o T i h ) e k e z d n u h i y i y e l i h r a k i m a k e i l i k e l e l e k i h s t i y a a i y e l a g n a g i m u f p o g n e l i w i s i s i t u g n a l u k a g n a g u M a y b ) 7 3 a y i t o h V ( o k u v a h d N This gazette is also available free online at www.gpwonline.co.za

42 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R - - - 2 5 3 1 5 1 ) 5 0 5 8 ( 7 5 8 9 5 1 1 7 5 8 6 5 - 1 7 5 8 6 5 l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M e c n a n r e v o G e v i t a r e p o o C . n o i t a l s i g e l t n e m n r e v o g l a c o l d e t a l e r d n a t c A s m e t s y S ) 3 e t o V ( e h t f o s t n e m e r i u q e r e h t r e p s a d e r e t s i g e r y l l a n o i s s e f o r p d n a d e n i a r t e b o t s e i t i l a p i c i n u m o t n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n a r G t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( y r u s a e r T l a n o i t a N . t n e m n o r i v n e t l i u b e h t n i h t i w s l i c n u o c y r o t u t a t s t n a v e l e r ) 8 e t o V ( l a p i c i n u M e h t t n e m e l p m i o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( y r u s a e r T l a n o i t a N . t c A t n e m e g a n a M e c n a n i F t n a r G t n e m e g a n a M ) 8 e t o V ( S T N A R G T N E R R U C E R e s o p r u P n o i t a c o l l a f o e m a N e t o V 42 2 5 5 7 8 7 1 ) 3 5 0 9 9 ( 5 0 6 6 8 8 1 L A T O T 5 7 9 8 4 7 ) 0 1 4 2 3 ( 5 8 3 1 8 7 n o i t a t i n a s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m e h t e t s a w ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( n o i t a l u c i t e r y t e f a s y t i n u m m o c ; s e m m a r g o r p s e c i v r e s l a i c o s ; s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s ; n o i t a c i f i t u a e b d n a s k r a p ; t n e m e g a n a m . s e m m a r g o r p d n a e c n a n e t n i a m d a o r : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I e h t n i s d o h t e m y r e v i l e d e v i s n e t n i - r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( 4 5 6 8 1 3 ) 8 3 1 8 5 ( 2 9 7 6 7 3 a f o n o i t a c o l l a e h t d n a n o i t a r a p e r p t c e j o r p d n a e m m a r g o r p f o m e t s y s t n e i c i f f e d n a e v i t c e f f e n a g n i s i l a n o i t u t i t s n i d n a g n i h s i l b a t s e t n a r G t r o p p u S ) 8 e t o V ( h g u o r h t s t c e j o r p d n a s e m m a r g o r p l a t i p a c y d a e r t n e m t s e v n i f o e n i l e p i p a p o l e v e d o t s e i t i l a p i c i n u m n a t i l o p o r t e m t r o p p u s o T n o i t a r a p e r P t c e j o r P d n a e m m a r g o r P ) c ( y r u s a e r T l a n o i t a N . s e i t i v i t c a n o i t a r a p e r p o t s e c r u o s e r l a p i c i n u m f o l e v e l g n i w o r g B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 43 43 A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R B A X U M E H P I X , 5 A Y U L U D E X A L A P I S A M I T A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e m o g n o k X i o l e v A a r o t i V i t o h V - - - a k a k e v a l i w s a h a l i h i n a t e l e m u f a m a n a l d n a v i x a t e m e t i s i s i t a s i k e s i m a h s t u k a n a n o t a y o h r i t i m a h r i t u k a l a p i s a m i t a n u f p u K a l a p i s a M a t e m e t s i s i s i T a s i w s t n A o y o k i y N . a n o w a n a k a n a l e b m a f i w s e l a n a w a n i w s a n t c A s m e t s y S l a p i c i n u M a k e a n o k a h o n a s i h r i t n o m u f M ) 3 a y i t o h V ( A L E L E Y U V I T A K A L E H L T I T I T E L O K I Y N I T i h a y u k o m u f m i x a w i s i r a s t a v a v u k a n a w i r e t e l a v a v u k a l a p i s a m i t a k e i n e h r i t u k e i k i r a g n i w s e l i k e z d n o y d i w s a s i g n a g u K a w s i l i k i w S a w o s i k u v u l h N a y o k i y N ) a ( i a y b i l a m T a y b i r e m a t u V 2 5 3 1 5 1 ) 5 0 5 8 ( 7 5 8 9 5 1 . a k a o w u g n a b m a k e i r e s a w h t u v a y i n i w a n e a g n i y e l o v u H a w s o k e v a l i w s a w i s i h r i t i w S ) 8 a y i t o h V ( a k a x i R 1 7 5 8 6 5 - 1 7 5 8 6 5 l a p i c i n u M a s i h r i t u k a l a p i s a m i t a k e i h r i t a v a y b i t o k i w s u v a s i r u k u k i h i l a m i t a y b i r u w a l u v a k e a c n i c u k a l e t e k e s u k a n a s u k a l t u K a t i i l a m T a y b i r u w a l u V a y o k i y N ) b ( i a y b i l a m T a y b i r e m a t u V . t c A t n e m e g a n a M e c n a n i F a g n a g u M a w o m u f M a k a x i R 4 5 6 8 1 3 ) 8 3 1 8 5 ( 2 9 7 6 7 3 i x e l o m i y i x a k a w i v a u k a n e k e j o r u h p a s i m a l u l u k a n a s i t e n e u k a n a k a h r i t i y e l o k o n o g n o n i m a y e m e t i s i s a k e m i s u k a n a x u l u b m u t e k e j o r u h p a n o k o n o g n o N u k i h e k e j o r u h p i t a n e k e w i s i m a l u l i y i y e l i l a m a y b i s i k e v u v a w o k o n o g n o n a y a l e l d n a s i k u v u l h u k u l u k a l a p i s a m i t a t e n u f p u K a y b i s i m a l u l u v a l e t e k e s o y o k i y ) c ( . i s i m a l u l u v a y o k i r i g n i g i m a n a l a p i s a m a w s a w i s i h r i t i w s a x a k a l u k i x i a y b i l a m T a y b i r e m a t u V ) 8 a y i t o h V ( ) 8 a y i t o h V ( a k a x i R 2 5 5 7 8 7 1 ) 3 5 0 9 9 ( 5 0 6 6 8 8 1 i k O G N k E S T N l h i k h h i k h h i i k 5 7 9 8 4 7 ) 0 1 4 2 3 ( 5 8 3 1 8 7 a b m u h f p u v , u h n a v a w s a n i m o n o h k i a w s a n a w n i w s ' a w i s i h r i t i w s ; ) a l a t o y u m u h c n i m a w s a w i s i h r i t i w s i w i s t a k a g n u k ( i h p i y a h p i t ; i n e w l h a m e a k a k e s i y i w s e l a v a s i m i h a y n a h u k ; u w a h d n a s i k e s a s o w s a n a k a h p i t ; a s t a k a l a m a y b i r u w a l u v ; o w u f m a y b i k a m u v a n a t i n i y a l i t , u l u l u k n , a s t a k a l a m a y o l e s i b m a f a m a n i t a m a s t a k u k , o l u g n u s a m a y o h r i t i m a w s a w i s i h r i t i w s , a y a k a m e l a y o z d n o g a m o l e k i y n a m a t a l h n e h e l a t a l e l d n i t a s i h r i t u k i h o h r i t i m a x u l u b m u t o y a l a h s t a l a h s t a m a x u m a l d n a l d n u k i l a m a l a p i s a m i t a k i y n u K e k e w i s i n a g n a l H u w o l o k o n o g n o N a y o k i y N a n u h n a V a y o h r i t i M a w a w i x u m a l d n a l d N o w o k o n o g n o N a w s o l e t e l i w S a l e l e z d n a l u k i h , a k a l e z d n a l i t e l i e k e w m o g n o k i t e l u w a h d n i t a k e o h r i t i m a y a w i x u m a l d n a l d N o y u h n a V a y o h r i t i M a y a n i k i g n a l a t a g n i w s e l o b m a f i w s a n a g n a y a w a l o z d n o g a m ; o k a i m a s i y a l h u k a n o z d n o g a m a s i y a l h u k : u h n a V a y o h r i t i M a l a p i s a m T a y i a w i s i h r i t i w S ) 3 1 a y i t o h V ( This gazette is also available free online at www.gpwonline.co.za

44 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e s o p r u P n o i t a c o l l a f o e m a N e t o V 8 4 4 2 7 1 1 - 8 4 4 2 7 1 1 s t n e m t s e v n i c i l b u p t a h t e r u s n e o t ; e r u t c u r t s a r f n i c i m o n o c e n i t n e m t s e v n i c i l b u p r o f g n i d n u f e s a e r c n i o t r e d r o n i e c n a n i f l a t i p a c f o ) 3 e t o V ( s e c r u o s n w o l a p i c i n u m o t s s e c c a d e s a e r c n i e t o m o r p o t d n a r o o p e h t r o f e r u t c u r t s a r f n i n i t n e m t s e v n i c i l b u p r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D n a b r U d e t a r g e t n I ) a ( e c n a n r e v o G e v i t a r e p o o C S T N A R G E R U T C U R T S A R F N I 7 8 3 5 0 5 1 2 7 4 4 8 1 1 5 1 9 0 2 3 s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) c ( e c n a n r e v o G e v i t a r e p o o C ) 3 e t o V ( . d e r e v i l e d s t e s s a e h t f o t n e m e g a n a m d n u o s e h t e t o m o r p o t d n a d e n g i l a y l l a i t a p s e r a . r e t s a s i d a y b d e g a m a d e r u t c u r t s a r f n i l a p i c i n u m t c u r t s n o c e r d n a e t a t i l i b a h e r o T t n a r G y r e v o c e R r e t s a s i D l a p i c i n u M ) b ( e c n a n r e v o G e v i t a r e p o o C 44 5 4 0 4 9 1 6 ) 0 0 0 0 0 6 ( 5 4 0 4 9 7 6 s n o i t a r e p o d n a t n e m e g a n a m , l o r t n o c , n o i t a l u g e r , g n i n n a l p e h t t r o p p u s o t ; k r o w t e n t r o p s n a r t c i l b u p d e t a r g e t n i l a p i c i n u m a f o t r a p . s e c i v r e s k r o w t e n t r o p s n a r t c i l b u p l a p i c i n u m e l b a n i a t s u s y l l a i c n a n i f d n a y l l a c s i f f o 2 1 0 6 4 3 1 ) 1 0 8 8 2 1 ( 3 1 8 4 7 4 1 (cid:3) (cid:15) (cid:86) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:70) (cid:82) (cid:79) (cid:3) (cid:71) (cid:72) (cid:87) (cid:72) (cid:74) (cid:85) (cid:68) (cid:87) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:36) (cid:3) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:81) (cid:76) (cid:3) (cid:86) (cid:87) (cid:81) (cid:72) (cid:71) (cid:76) (cid:86) (cid:72) (cid:85) (cid:3) (cid:85) (cid:82) (cid:73) (cid:3) (cid:86) (cid:72) (cid:76) (cid:87) (cid:76) (cid:81) (cid:88) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:82) (cid:3) (cid:82) (cid:87) (cid:3) (cid:86) (cid:86) (cid:72) (cid:70) (cid:70) (cid:68) (cid:3) (cid:71) (cid:81) (cid:68) (cid:3) (cid:15) (cid:72) (cid:73) (cid:76) (cid:79) (cid:3) (cid:73) (cid:82) (cid:3) (cid:92) (cid:87) (cid:76) (cid:79) (cid:68) (cid:88) (cid:84) (cid:3) (cid:72) (cid:75) (cid:87) (cid:3) (cid:72) (cid:89) (cid:82) (cid:85) (cid:83) (cid:80) (cid:76) (cid:3) (cid:79) (cid:79) (cid:76) (cid:90) (cid:3) (cid:87) (cid:68) (cid:75) (cid:87) (cid:3) (cid:15) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:80) (cid:85) (cid:82) (cid:73) (cid:86) (cid:81) (cid:68) (cid:85) (cid:87) ) l a t i p a C ( t n a r G . s n w o t l a r u r d n a s p i h s n w o t , s d o o h r u o b h g i e n d e v r e s - r e d n u s m r o f t a h t e r u t c u r t s a r f n i t r o p s n a r t d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c d e t a r e l e c c a r o f g n i d n u f e d i v o r p o T t n a r G k r o w t e N t r o p s n a r T c i l b u P ) a ( 1 6 4 5 1 1 - 1 6 4 5 1 1 n o a t a d c i f f a r t d n a s e g d i r b , d a o r t c e l l o c d n a , s m e t s y s t n e m e g a n a m t e s s a s d a o r l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d t s i s s a o T t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( . a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i s k r o w t e n d a o r l a p i c i n u m t n a r G s m e t s y S t r o p s n a r T ) 0 4 e t o V ( t r o p s n a r T ) 0 4 e t o V ( ) 8 e t o V ( l a i t a p s t a d e m i a s t n e m t s e v n i l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a , e s y l a t a c , n a l p o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N y r u s a e r T l a n o i t a N 6 4 0 2 3 0 2 ) 0 0 0 0 8 1 ( 6 4 0 2 1 2 2 g n i t s i x e d n a w e n , s r e l l e w d m r a f , s t n e m e l t t e s l a m r o f n i g n i d u l c n i ( s g n i l l e w d l a i t n e d i s e r d e n n a l p d n a g n i t s i x e , y t i c i r t c e l e o t s s e c c a t n a r G ) l a p i c i n u M ( e m m a r g o r P . e r u t c u r t s a r f n i k l u b t n a v e l e r f o n o i t a l l a t s n i e h t d n a ) s g n i l l e w d ) 4 3 e t o V ( y g r e n E e s a e r c n i o t s e i t i l a p i c i n u m o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I ) b ( d n a s e c r u o s e R l a r e n i M t a h t e c n a c i f i n g i s l a n o i g e r f o e r u t c u r t s a r f n i n o i t a t i n a s d n a r e t a w k l u b g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r , w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) a ( n o i t a t i n a S d n a r e t a W 5 8 5 1 4 3 6 1 ) 4 6 4 3 0 2 1 ( 9 4 0 5 4 5 7 1 s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a ) 3 e t o V ( . r o o p e h t g n i c i v r e s e r u t c u r t s a r f n i r o f 0 8 1 9 5 0 4 ) 2 0 6 5 0 3 ( 2 8 7 4 6 3 4 . s t n e m e l t t e s l a m r o f n i g n i d a r g p u o t h c a o r p p a e d i w - y t i l a p i c i n u m d n a e v i s u l c n i , c i t a m m a r g o r p a e t a t i l i c a f o t g n i d n u f e d i v o r p o T g n i d a r g p U s t n e m e l t t e S l a m r o f n I s t n e m e l t t e S n a m u H s e i t i l a p i c i n u M : t n a r G p i h s r e n t r a P ) 3 3 e t o V ( l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a m e d i s - d n a m e d d n a y c n e i c i f f e y g r e n e t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S - d n a m e D d n a y c n e i c i f f E y g r e n E ) a ( d n a s e c r u o s e R l a r e n i M 2 9 0 4 2 2 - 2 9 0 4 2 2 . y c n e i c i f f e y g r e n e e v o r p m i d n a n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i t n a r G t n e m e g a n a M ) 4 3 e t o V ( y g r e n E 8 2 8 8 5 2 3 ) 4 1 9 6 3 2 ( 2 4 7 5 9 4 3 a h t i w e r u t c u r t s a r f n i k l u b t n e m e l p m i o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r r e t a w s t c e n n o c e h t o t e t u b i r t n o c d n a e t a t i l i c a f r o s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i s s e r d d a f o l a i t n e t o p k l u b n o t c a p m i y l t c e r i d l l i w t a h t s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w l a c o l f o n o i t a t n e m e l p m i . s t n e m e r i u q e r e r u t c u r t s a r f n i ) 1 4 e t o V ( e c n a h n e d n a n o i t c u d e r g o l k c a b e t a r e l e c c a o t s t c e j o r p n o i t a t i n a s d n a r e t a w s u o i r a v f o n o i t a t n e m e l p m i d n a g n i n n a l p e h t e t a t i l i c a F t n a r G e r u t c u r t s a r f n I s e c i v r e S r e t a W ) b ( n o i t a t i n a S d n a r e t a W 5 4 7 8 6 8 9 3 ) 5 8 7 4 1 7 1 ( 0 3 5 3 8 5 1 4 L A T O T 1 6 6 9 1 6 3 ) 6 7 4 4 4 2 ( 7 3 1 4 6 8 3 n i s t c e j o r p f e i l e r t h g u o r d t r o p p u s ; s a e r a l a i t n e d i s e r l a m r o f n i n o i t n e v r e t n i e m m a r g o r P n o i t a c i d a r E t e k c u B g n i t s i x e e h t f o t u o - e s o l c e h t t r o p p u s ; s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i t n e m e l p m i n i s e i t i l a p i c i n u m t r o p p u s ; t n e m p o l e v e d t a h t y l p p u s n o i t a t i n a s d n a r e t a w t n e t t i m r e t n i d n a c i s a b e d i v o r p ; s e i t i l a p i c i n u m l a r u r n i y l l a i c e p s e s e c i v r e s f o y t i l i b a n i a t s u s e h t r e t a w d n u o r g d n a n o i t c e t o r p g n i r p s g n i d u l c n i , s e i t i n u m m o c d e s i t i r o i r p d n a d e i f i t n e d i o t s e c i v r e s f o n o i s i v o r p s e r u s n e . s e i t i l a p i c i n u m d e t c e f f a ) 1 4 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 45 45 A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R B A X U M E H P I X , 5 A Y U L U D E X A L A P I S A M I T A K E I H R A K O X O L E M O G N O K I X A Y O L E V A A M o l e m o g n o k i X o l e v A a r o t i V i t o h V a l e t o l h o l h n u k a n u w a h d n i h a y u k a w i x o l o g n o l i y b o k i t a k a a v a y b i s i k e v u v u k a w s e l a s i s i y i t u k ; i m o n o h k i a w s a w i s i h r i t i w s 8 4 4 2 7 1 1 - 8 4 4 2 7 1 1 a k e o k i t a k a a v a y b i s i k e v u v a k e i l a m a l e t e g n e u k a t o k u k i l a m a s i n e h g n u k a k e a n o w s a k a s i h r i t u w a l a p i s a m i w s e l a k e e k e w i s i n a g n a l H e k e w i x u m a l d a l d n u w u w o l o l e l e k i f a l e t o l h o l h n u k a n i l a m u f p a v a w s a w i s i h r i t i w s a k e o k i t a k a a v a y b i s i k e v u v a k e i l a m a k i y n u K i y e l a b o r o d a M a w o s i k u v u l h N a y o k i y N ) a ( o n a s i h r i t n o m u f M ) 3 a y i t o h V ( A W I S I H R I T I W S A Y O K I Y N I M 7 8 3 5 0 5 1 2 7 4 4 8 1 1 5 1 9 0 2 3 . o b m o h k i h a k a k a h n o i w s i w s e l k i k i a l a p i s a m a w s i i l a w i d s i h r i t i h w s b a w k h s t u v k i i h i a k a i b u k i b a n l i i b a t e x u f p f u K a l a p i s a M a y o b m o h K a y o k i y N ) b ( o n a s i h r i t n o m u f M 5 8 5 1 4 3 6 1 ) 4 6 4 3 0 2 1 ( 9 4 0 5 4 5 7 1 o y i l a m a k i y n u k ; i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t a y a w a l u h n a v a y a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n . i l a m u f p a v a k e i r e k o h r o k u v a w s a w i s i h r i t i w s a k e u z d n u h n a s i b m a f u k a k a s i k u v u l h n u k a r u g n u k a k e a k e l u w a l h 0 8 1 9 5 0 4 ) 2 0 6 5 0 3 ( 2 8 7 4 6 3 4 o m a h s t u v a t u w a h d n i t a s i w s t n a u k a k e a l e h r a g n a o y a l a p i s a m a y a l e l d n a n a s t a k u k , o k o n o g n o n i m a s i b m a f u k a y i l a m a k i y n u K a t u w a h d n i T a s i w s t n A u k a y o k i y N . i n i w a n e i k i r a g n i t i t e l : i n i w a n e i k i r a g n i t i t e l o m a h s t u V a l a p i s a m T i 2 9 0 4 2 2 - 2 9 0 4 2 2 . i j e n e a k e l h a k a h r i t u k a s i w s t n a u k a n i z e g a y o l e s i h r i t a m a t u g n u h u k a l e l d n e u k , a l a p i s a m a w s a w i s i h r i t i w s a k i n e z d n e a k a x o K a k a x o K i r e l o l e h l T a y b i r u w a l u V a N i r e l o l e h l T a y b i r u w a l u V a n i j e n E a k e l h a k a h r i T u k a y a l a h s t a l a h s t a m a s i h r i t i t a v u k a l a p i s a m i t a k e i l a m i t a w o t e n u f p m a k i y n u K i j e n E a k e l h a k a h r i T u k a y o k i y N ) a ( 6 4 0 2 3 0 2 ) 0 0 0 0 8 1 ( 6 4 0 2 1 2 2 i t i t e l a m a h s t o t u w a h d i t a n a s t a k u k ( e k e w i t a h u g n u k i t i t e l a n a n o k a g n i t i t e l a m a h s t o t u w a h d n i t , i z e g a k e a l e l e k i f u k a l e t e g n e e k e w i s i n a g n a l H u w o l a k a x i R a w i z e G u k a n ) a n o k i r i t e l a h k a g n u k i t e l a n a w h s t n i t e l a m a h s t o t u w a h d i t , i n i s a r u p a m e l a t a m a s t o t u w a h d i t , i n i w a n e i k i r a g n ) a l a p i s a M ( u k a l a p i s a m i t a k e i l a m a w o t e n u f p a l e s i m a l u l u k i h e k e w i s i n a g n a l H u w o l a k a x i R a w i z e G a s i n e h g N o w o k o n o g n o N a k e m i s n u K a s i n e h g N o w o k o n o g n o N a y o k i y N ) b ( a y b o s i m a h s t u V ) 3 3 a y i t o h V ( u h n a V i j e n E a n a w l e c i w S ) 4 3 a y i t o h V ( i j e n E a n a w l e c i w S ) 4 3 a y i t o h V ( ) 3 a y i t o h V ( 2 1 0 6 4 3 1 ) 1 0 8 8 2 1 ( 3 1 8 4 7 4 1 o l e l e k i f a n , i m o t u v a x o m i y i x a s i w s t n a a g n i w s i w s e l , u w a h d n a c i c n a k e e k e w i s i m o g n o k i y i y e l u h r a h n u v a x o h r i x a y i s i k e v u v a y ) i l a M ( i n a l e k a u V a l e h r a g n a u k i h a b o r o d a m , i n a l e k a u v , a g n o z D - a k i r f A a t e k e w i s i m o g n o k i t i t e l u w a h z d n i t a k e i k a a v a k e a n a b m a h o w s o l i w s a k e a y b i l t e k e l t u v a t e k e w i t e n i t a y b i r u w a l u v a n a l u a w a l u k , a n a w a n i w s , a n a l u p u k a l e t e k e s u k o l e h r i t a m a l e l e k a h u k k i a l e s i m k i a l u l u K a y e k e w i t e N a y o l e h r i t a M a y o k i y N ) a ( 5 4 0 4 9 1 6 ) 0 0 0 0 0 6 ( 5 4 0 4 9 7 6 i y i y e l u h n a V a y b i l t e k e l t u V a y e k e w i t e N a y o y e l a y u w a h d n a k e a k a l e w i y b i y b e l i r e k o h r o k u v a n a l a p i s a m a k e u h n a v u h n a V a y b i l t e k e l t u V a k a k e s i y i y b i y b e l i l a m a y b i s i b m a f u v a n a s i b m a f u k , a l u w a l u k , a n a w a n i x , a n a l u p u k a l e t e k e s u k ; a l a p i s a m a y e k e w i s i n a g n a l h 1 6 4 5 1 1 - 1 6 4 5 1 1 , a y a k a M e l a y o z d n o g a M a t u z d n u h n i T a y b i r u w a l u V a t e m e t i s i s i T a l u g n u s l i h b i l u k k l a y a k a m e l k a w s i a z d n u f i i b w s k a t h k a l a p i s a m b i t i a t e n u f p l h u K a y b i r u w a l u V a t e m e t i s i s i T a y o k i y N ) b ( a n a n a s i b m a f u k a y a k a m e l a y o z d n o g a m a t e k e w i t e n i t a k e o b m a f i w s a w o k u l u h k n a n o z d n o g a m a y a r a t a d a t e l e g n e l h u k a n a y a k a M e l a y o z d n o g a M a y u z d n u h N a k a l e h r i t i w s e l i t a m a w s a w i s i h r i t i w s a k a s i n a g n a l h i w s e l a l a k a l h D a g n k i i f A w s e l d a w i s i h r i t i M w s a v i s u k i i h a n i i a t e x u f p S u k i h Q , a s i k u v u l h b i u K R a w s a l a T o w s a w i s i h r i t i w S a y o k i y N ) a ( 5 4 7 8 6 8 9 3 ) 5 8 7 4 1 7 1 ( 0 3 5 3 8 5 1 4 O G N E S T N k k h b h k 8 2 8 8 5 2 3 ) 4 1 9 6 3 2 ( 2 4 7 5 9 4 3 a t e k e j o r u h p i t a n i t a m a y b i k e s i y a l h u v a s i m a l u l u k a k a t o k a g n i w s i w s e l a y a l h o w s a w i s i h r i t i w s a k e m i s u k ; a l a p i s a m a k e u l u k i y e l e l a y i t a m a y b i s i y a l h u v a k a s i r e l e m u h u k a k e e v a i x a k e t u k a n a s i b m a f u k e b m u k i t a m a w o l e k a h p a k a k e v a l u k a y o l e s i b m a f a m a w s o k e v a l i w s a m o g n o k u k i h a b m u h k a t i w s i w s e l i t a m a k a k e v a l u k a y o l e s i b m a f a m a y e k e j o r u h p a n o y e l a y i n i w a h d n . a y a l h o w s a w i h r i t i w s u w a h d n a v a l a t o v i k a a v a k a l e h r i t i w s e l u l u k i w s e l a w i s i h r i t i w s e b m u k a l a p i s a m i t a y o n a k a l e z d n i m a l u l t u k u l u k i t e l u w a h d n i t a z d n u f i X 1 6 6 9 1 6 3 ) 6 7 4 4 4 2 ( 7 3 1 4 6 8 3 u k a s i s i l t a h u k a k e o l u l u k n a n i t a m a k a w i r e k a h p u k a s i s i y i t a t a g n i t e l a l a t o t e k e j o r u h p i t a s i h r i t u k a n a n a l u p u k a s i k u v e v u K i r e k o h r o k u V a w s a w i s i h r i t i w S a y o k i y N ) b ( a k e u f p o g n a s i m o g n o k u k a n e k e w i k u m e l i y b i y b e l i r e k o h r o k u v a k e o l e s i m a l u l a k a s i s i y i t u w u w o l o l u l u k n a k i y n u k a n a k a h o b a y a w a l i t a m a l e s i m a l u l u k ; a y a k a m e l a t a l a p i s a m i t a k e i r e k o h r o k u v a n a v u k i n e w l h a m e a y u k a l e t e g n e u k a n u k a z d n e a l e l a s u K a w o k o n o g n o N a k a n o k a v u k a k e a s i r e h u k a l e t e k e s ; i t a m a k a k e v a l u k a y b i s i b m a f u v a y e k e j o r u h p a n i t a m a y b i s i y a l h u v i t i t e l a l a p i s a m i t a k e a z d n a y d a k e a t e n u f p u k a t e k e j o r u h p i t a l e t e k e s ; o m u f m i x a t a m a h s t o t u w a h d n i t a k e i t i k a b a M a k a s i r e h a s i r l e m u h u k a k e a l a p i s a m i t a l e t e k e s ; i s a h e l a y i t a m a w o s i k u v u l h n a n e k e k e s i t e h i y b i y b e l i l e l e h r i s u v a s t a k u k , a g n a g i m i t a M a y b ) 8 a y i t o h V ( a k a x i R ) 0 4 a y i t o h V ( i l t e k e l t u V u l u l u k N a n i t a M ) 1 4 a y i t o h V ( ) 0 4 a y i t o h V ( i l t e k e l t u V u l u l u k N a n i t a M ) 1 4 a y i t o h V ( i l a m i n e w l h a m e a y u k a n a v a t u k u k a w s e l e k e w i s i m o g n o k i y i y e l u w a h d n a k e i s i k e v u v a l d n e l i k l f i i u k a n l i i h i i , a l e t e g n e u k , a t a h u g n u k k i i h u K a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N a y b i l a m T a y b i i r e m a t u V i y e l u g n a y d n i m a k e a l a p i s a m a w s o l u g n u s a m a w s a w i s i h r i t i w s a k a l e v i y a k u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N ) c ( o n a s i h r i t n o m u f M ) 3 a y i t o h V ( This gazette is also available free online at www.gpwonline.co.za

46 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 46 A T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I K N I - S N O I T A C O L L A - 5 9 9 7 9 9 3 ) 5 0 8 9 7 1 ( 0 0 8 7 7 1 4 L A T O T 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 7 9 8 8 9 8 1 ) 5 0 8 9 7 1 ( 2 0 7 8 7 0 2 8 9 0 9 9 0 2 - 8 9 0 9 9 0 2 s l e d o m d e s i l a r t n e c e h t t n e m e l p m i o t ; y t e f a s d n a h t l a e h l a n o i t a p u c c o f o s t n e m e r i u q e r e h t f o t n e m l i f l u f e h t e t a r e l e c c a o t ; e c n a r u s n I r o f n o i t a r a p e r p n i s m e t s y s n o i t a m r o f n i h t l a e h w e n t u o - l l o r d n a p o l e v e d ; n o i t a c i d e m c i n o r h c f o n o i t u b i r t s i d d n a g n i s n e p s i d e h t r o f y l l a c i t a m e t s y s s e i t i l i c a f e r a c h t l a e h y r a m i r p e h t n i s e i c n e i c i f e d e h t s s e r d d a o t r o t c e s h t l a e h e h t e l b a n e ; e c n a r u s n I h t l a e H l a n o i t a N h t l a e H l a n o i t a N r o f e r u t c u r t s a r f n i r e v i l e d o t y t i l i b a p a c d n a y t i c a p a c e c n a h n e o t ; e c n a r u s n I h t l a e H l a n o i t a N r o f n o i t a r a p e r p c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o t ; e m m a r g o r p c i n i l c l a e d i e h t f o n o i t a t n e m e l p m i e h t h g u o r h t . s r e d i v o r p e r a c h t l a e h m o r f s e c i v r e s f o g n i s a h c r u p n i e r u t c u r t s a r f n i n o n o i t a u l a v e d n a g n i r o t i n o m s a l l e w s a e c n a m r o f r e p , g n i d n e p s e v o r p m i o t k c a r t e v i t a n r e t l a n a e t a e r c o T t n a r G t c e r i d n I e c n a r u s n I h t l a e H l a n o i t a N . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i l l a f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 47 47 A A X U M E H P I X , 6 A Y U L U D E X E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y U L U K N A Z D N U F I W S A K E I H R A K O W A K A X U M A Y O L E V A A M 5 9 9 7 9 9 3 ) 5 0 8 9 7 1 ( 0 0 8 7 7 1 4 O G N E S T N i h t A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v a 0 0 0 ' R 0 0 0 ' R 7 9 8 8 9 8 1 ) 5 0 8 9 7 1 ( 2 0 7 8 7 0 2 8 9 0 9 9 0 2 - 8 9 0 9 9 0 2 u k a w s e l a l d n e u k ; o k i t a w u y n a h i r a w s a w o b m o h k a z d i z d n a k e u y n a h i r a y b o k o x o k o x u v a t e m e t i s i s i t a s i r e l e m u h a n a s i k u v u l h u k a w o k o n o g n o n a k a k e m i s u k i h o l u g n u s a m a y b i y b a v u v a y b i r u g n u h s t u v a t u z d n u h n i t a k e a t o x u k a s i m a l u l i x u y n a h i r a x e g n e y i x ; i k i n o r i h k a y i y b a v a m a y i h r i i m m a k a s a l a g n a h u k a n a s e m u h a k e o l e l d n e a m a k i h r a k i x e a w i k e v u k a s i r e l e m u h u k ; i n e w h r i t i m e a v i k i y n a v a k e i r e k o h r o k u v a v a x u k a y a l e l d n i h u y n a h i r a w s a y b i r e k o h r o k u v a l e t e g n e u k ; a n o k a g n u w u w o l i k i n i l i l k a k i y n u k a k e i t o k i w s u v a n a b m i t a m a l e t e g n e u k ; o k i t a w u y n a h i r a w s a w o b m o h k a z d i z d n a k e a l e s i m a l u l u k a k e a w i s i h r i t i w s i k e s i y a l h u v a n u y n a h i r a w s o k e v a l i w s a k a k e s i t e h u k a l e t e g n e u k ; o k i t a w u y n a h i r a w s a w o b m o h k a z d i z d n a k e a w i s i h r i t i w s o k i T a w a k e a m i p u k a n a t u g n a l u k a n e w ’ n a k i x , o l e h r i t a m , i l a m a y o l e s i h r i t a m a s i w s t n a a k e a s i l e l e z d n a l o y a n a w ’ n i y a l e l d n a l d n e u K u y n a h i R a w s a w o b m o h k a z d i z d N a y o k i y N . i n e w l o k i w s e i z e g a n o l u l u k n , i t a m a k i y n u k ; i k i g n e l e n a f a g n i w s e l o l o k i w s a w s o w s a w k n i h a w s i h r i t i w s a s i r e h u K a k u k a h z d n e a l e l a S u k a s i m a l u L o y o k i y N o l o k i w S a w s a w i s i h r i t i w S a y o z d n o y D o l u g n u s a M ) 6 1 a y i t o h V ( ) 8 1 a y i t o h V ( u y n a h R i o l e m o g n o k X i o l e v a a r o t i V i t o h V This gazette is also available free online at www.gpwonline.co.za

48 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R B T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E I T I L A P I C I N U M O T D N I K N I - S N O I T A C O L L A - e s o p r u P n o i t a c o l l a f o e m a N e t o V 4 6 8 6 9 2 8 ) 9 6 3 4 8 1 ( 3 3 2 1 8 4 8 L A T O T 0 0 0 0 3 0 0 0 0 3 - s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a ) 3 e t o V ( s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) a ( e c n a n r e v o G e v i t a r e p o o C . r o o p e h t g n i c i v r e s e r u t c u r t s a r f n i r o f 6 1 5 6 4 1 - 6 1 5 6 4 1 l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M ) b ( e c n a n r e v o G e v i t a r e p o o C . n o i t a l s i g e l t n e m n r e v o g l a c o l d e t a l e r d n a t c A s m e t s y S ) 3 e t o V ( 6 5 3 8 1 5 3 ) 0 0 8 2 0 3 ( 6 5 1 1 2 8 3 ) s g n i l l e w d g n i t s i x e d n a w e n , s r e l l e w d m r a f , s t n e m e l t t e s l a m r o f n i g n i d u l c n i ( s g n i l l e w d l a i t n e d i s e r d e n n a l p d n a g n i t s i x e , y t i c i r t c e l e t n a r G ) m o k s E ( e m m a r g o r P . s a e r a d e c n e c i l m o k s E n i e r u t c u r t s a r f n i k l u b t n a v e l e r f o n o i t a l l a t s n i e h t d n a ) 4 3 e t o V ( y g r e n E o t s s e c c a e s a e r c n i o t m o k s E o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I d n a s e c r u o s e R l a r e n M i 3 3 3 9 8 1 1 3 4 8 8 2 0 9 0 0 1 (cid:3) (cid:15) (cid:86) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:70) (cid:82) (cid:79) (cid:3) (cid:71) (cid:72) (cid:87) (cid:72) (cid:74) (cid:85) (cid:68) (cid:87) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:36) (cid:3) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:81) (cid:76) (cid:3) (cid:86) (cid:87) (cid:81) (cid:72) (cid:71) (cid:76) (cid:86) (cid:72) (cid:85) (cid:3) (cid:85) (cid:82) (cid:73) (cid:3) (cid:86) (cid:72) (cid:76) (cid:87) (cid:76) (cid:81) (cid:88) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:82) (cid:3) (cid:82) (cid:87) (cid:3) (cid:86) (cid:86) (cid:72) (cid:70) (cid:70) (cid:68) (cid:3) (cid:71) (cid:81) (cid:68) (cid:3) (cid:15) (cid:72) (cid:73) (cid:76) (cid:79) (cid:3) (cid:73) (cid:82) (cid:3) (cid:92) (cid:87) (cid:76) (cid:79) (cid:68) (cid:88) (cid:84) (cid:3) (cid:72) (cid:75) (cid:87) (cid:3) (cid:72) (cid:89) (cid:82) (cid:85) (cid:83) (cid:80) (cid:76) (cid:3) (cid:79) (cid:79) (cid:76) (cid:90) (cid:3) (cid:87) (cid:68) (cid:75) (cid:87) (cid:3) (cid:15) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:80) (cid:85) (cid:82) (cid:73) (cid:86) (cid:81) (cid:68) (cid:85) (cid:87) ) e c n a t s i s s A l a c i n h c e T ( t n a r G ) 8 e t o V ( l a i t a p s t a d e m i a s t n e m t s e v n i l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a , e s y l a t a c , n a l p o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N y r u s a e r T l a n o i t a N . s n w o t l a r u r d n a s p i h s n w o t y l l a r e n e g , s d o o h r u o b h g i e n d e v r e s - r e d n u t a h t e c n a c i f i n g i s l a n o i g e r f o e r u t c u r t s a r f n i n o i t a t i n a s d n a r e t a w k l u b g n i e g a e c a l p e r d n a e d a r g p u , h s i b r u f e r , w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) a ( n o i t a t i n a S d n a r e t a W 48 1 2 4 8 9 2 3 ) 6 0 9 8 0 3 ( 7 2 3 7 0 6 3 8 3 2 4 1 1 1 6 0 9 8 0 3 2 3 3 5 0 8 a h t i w e r u t c u r t s a r f n i k l u b t n e m e l p m i o t ; y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i o t s e c r u o s e r r e t a w s t c e n n o c e h t o t e t u b i r t n o c d n a e t a t i l i c a f r o s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i s s e r d d a f o l a i t n e t o p k l u b n o t c a p m i y l t c e r i d l l i w t a h t s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w l a c o l f o n o i t a t n e m e l p m i . s t n e m e r i u q e r e r u t c u r t s a r f n i ) 1 4 e t o V ( e c n a h n e d n a n o i t c u d e r g o l k c a b e t a r e l e c c a o t s t c e j o r p n o i t a t i n a s d n a r e t a w s u o i r a v f o n o i t a t n e m e l p m i d n a g n i n n a l p e h t e t a t i l i c a F t n a r G e r u t c u r t s a r f n I s e c i v r e S r e t a W ) b ( n o i t a t i n a S d n a r e t a W n i s t c e j o r p f e i l e r t h g u o r d t r o p p u s ; s a e r a l a i t n e d i s e r l a m r o f n i n o i t n e v r e t n i e m m a r g o r P n o i t a c i d a r E t e k c u B g n i t s i x e e h t f o t u o - e s o l c e h t t r o p p u s ; s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i t n e m e l p m i n i s e i t i l a p i c i n u m t r o p p u s ; t n e m p o l e v e d t a h t y l p p u s n o i t a t i n a s d n a r e t a w t n e t t i m r e t n i d n a c i s a b e d i v o r p ; s e i t i l a p i c i n u m l a r u r n i y l l a i c e p s e s e c i v r e s f o y t i l i b a n i a t s u s e h t r e t a w d n u o r g d n a n o i t c e t o r p g n i r p s g n i d u l c n i , s e i t i n u m m o c d e s i t i r o i r p d n a d e i f i t n e d i o t s e c i v r e s f o n o i s i v o r p s e r u s n e . s e i t i l a p i c i n u m d e t c e f f a ) 1 4 e t o V ( This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 49 A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R B A X U M E H P I X , 6 A Y U L U D E X E K E W I R U W A L H I Y E L O K O N O G N O N I M A Y A L A P I S A M I T A K E I H R A K O W A K A X U M A Y O L E V A A M o l e m o g n o k i X o l e v a a r o t i V i t o h V 0 0 0 0 3 0 0 0 0 3 - a g n a v a l i k a a v a w s a w i s i h r i t i w s a k e e k e w i t a h u g n u k a y a w a l u z d n u h n a y o l e s i b m a f a m a k e a w i s i k u v u l h n u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K ; i n i t e w s u v e a g n a v a l i k a a v a k a l e h r i t a y a w a l u h n a v a y a l d n a v a m a n o g n o s t n a m a l u z d n i b a m , i t e w s u v i n a g n 6 1 5 6 4 1 - 6 1 5 6 4 1 u k i h a k e v a l i w s o k o l i h i n a t o l e m u f a m a t e m e t i s i s i t a n e g n e y i w s a s i y i t u k a n a n o t a w o h r i t a h r i t u k a l a p i s a m i t i i a n u f p u K a t e m e t s i s i T a s i w s t n A o y o k i y N ) b ( . a k a n a l e b m a f i y i y e l a g n a g u m a w o m u f m a y u w a l i m a n t c A s m e t s y S l a p i c i n u M a l e l e z d n a l a l a p i s a M 6 5 3 8 1 5 3 ) 0 0 8 2 0 3 ( 6 5 1 1 2 8 3 , u h n a v a n a g n i t i t e l a n e k e w i t a h u g n u k i t i t e l a m a h s t o t u w a h d n i t , i z e g a s i n e h g n u k a k u k a h z d n e a l e l a s u k a s i m a l u l i t a v , i z e g a k e a y o k i y N ( a k a x i R a w e k e w i s i n a g n a l H u w o l a n i n i s a r u p a m e l a v i m a h s t a v , i n i w a n e i k i r a g n a v a v a l i m a h s t a v a n a s t a k u k ( a l a t o y u m u h c n i m a w s a w i s i h r i t i w s a x o h u k a n ) m o k s E o l e l e k i f a l e t e g n e u k m o k s E a k e i l a m i t a w o t e n u f p m a k i y n u k i h e k e w i s i n a g n a l H u w o l i z e G a s i n e h g N o w o k o n o g n o N a s i h r i t u K i z e G a s i n e h g N o w o k o n o g n o N a y o k i y N i y e l u g n a y d n i m a k e a l a p i s a m a w s o l u g n u s a m a w s a w i s i h r i t i w s a k a l e v i y a k u k a s i r e h u k a l e l e k a h o y a k e l u w a l h o y i l a m a k i y n u K a l a p i s a M a w s a w i s i h r i t i w S a y o k i y N ) a ( o n a s i h r i t n o m u f M ) 3 a y i t o h V ( o n a s i h r i t n o m u f M ) 3 a y i t o h V ( i j e n E a n a w l e c i w S ) 4 3 a y i t o h V ( l a y u k a n k i a v u k u k k a w k s e l i a l d n e u k k a n l a g n o l d u k k a t o k i u k e k e w i s i i i i m h o g n o k i i t f i t e l u k w a h d n i t ) a k e h a s i k e v l h k u k a n k , a l e t e g n e l b u k k , a t a h u g n u k h u K l a x e y b o l u k a n i X a w o s i k u v u l h N a y o k i y N a y b i l a m T a y b i i r e m a t u V 8 3 2 4 1 1 1 6 0 9 8 0 3 2 3 3 5 0 8 a k e u f p o g n a s i m o g n o k u k a n e k e w i k u m e l i y b i y b e l i r e k o h r o k u v a k e o l e s i m a l u l a k a s i s i y i t u w u w o l o l u l u k n a k i y n u k a n a k a h o b a y a w a l i t a m a l e s i m a l u l u k ; a y a k a m e l a t a l a p i s a m i t a k e i r e k o h r o k u v a n a v u k i n e w l h a m e a y u k a l e t e g n e u k a n u k a z d n e a l e l a s u K a w o k o n o g n o N a k a n o k a v u k a k e a s i r e h u k a l e t e k e s ; i t a m a k a k e v a l u k a y b i s i b m a f u v a y e k e j o r u h p a n i t a m a y b i s i y a l h u v i t i t e l a l a p i s a m i t a k e a z d n a y d a k e a t e n u f p u k a t e k e j o r u h p i t a l e t e k e s ; o m u f m i x a t a m a h s t o t u w a h d n i t a k e i t i k a b a M a k a s i r e h a s i r e l e m u h u k a k e a l a p i s a m i t a l e t e k e s ; i s a h e l a y i t a m a w o s i k u v u l h n a n e k e k e s i t e h i y b i y b e l i l e l e h r i s u v a s t a k u k , a g n a g i m 4 6 8 6 9 2 8 ) 9 6 3 4 8 1 ( 3 3 2 1 8 4 8 O G N E S T N a k a k e h b m u h k 49 1 2 4 8 9 2 3 ) 6 0 9 8 0 3 ( 7 2 3 7 0 6 3 a t e k e j o r u h p i t a n i t a m a y b i k e s i y a l h u v a s i m a l u l u k a k a t o k a g n i w s i w s e l a y a l h o w s a w i s i h r i t i w s a k e m i s u k ; a l a p i s a m a k e u l u k i y e l e l a y i t a m a y b i s i y a l h u v a k a s i r e l e m u h u k a k e e v a i x a k e t u k a n a s i b m a f u k e b m u k i t a m a w o l e k a h p a k a k e v a l u k a y o l e s i b m a f a m a w s o k e v a l i w s a m o g n o k u k i h a b m u h k a t i w s i w s e l i t a m a k a k e v a l u k a y o l e s i b m a f a m a y e k e j o r u h p a n o y e l a y i n i w a h d n . a y a l h o w s a w i h r i t i w s u w a h d n a v a l a t o v i k a a v a k a l e h r i t i w s e l u l u k i w s e l a w i s i h r i t i w s e b m u k a l a p i s a m i t a y o n a k a l e z d n i m a l u l t u k u l u k i t e l u w a h d n i t a z d n u f i X u k a s i s i l t a h u k a k e o l u l u k n a n i t a m a k a w i r e k a h p u k a s i s i y i t a t a g n i t e l a l a t o t e k e j o r u h p i t a s i h r i t u k a n a n a l u p u k a s i k u v e v u K i t a M a w s a w i s i h r i t i w S a y o k i y N ) b ( 3 3 3 9 8 1 1 3 4 8 8 2 0 9 0 0 1 a t a g n i w s i s e l , u w a h d n a c i c n u k a k e a w i s i m o g n o k a g n i w s i w s e l o y e l a y u w a h d n a k e i l a m a y b i s i k e v u v a n a v u k i n e w l h a m e ) i k i n i k e h t i X a w o t e n u f P ( i n a l e k a u V i y b e l i r e k o h r o k u v i k i m u k a g n a v a v a l i n a l e k a a v , a g n o z D - a k i r f A a v i k a a v a k e o h r i t i m a k e o l e l e k i f a n , i m o t u v a x o m i y i x a s i k u v u l h a k a l e h r i t i w s e l i t a m a w s a w i s i h r i t i w s a k a s i n a g n a l h i w s e l a l a k a l h a g n i w k s i e l a k w i i s i h r i t i w s l h a v i s u k k a n i h a t e x u f p b d u k k l , a s i k u v u l h h l i u K b a w s a l a T o w s a w i s i h r i t i w S a y o k i y N ) a ( o l u l u K a n i t a M ) 1 4 a y i t o h V ( ) 8 a y i t o h V ( a k a x i R o l u l u K a n i t a M ) 1 4 a y i t o h V ( This gazette is also available free online at www.gpwonline.co.za

50 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 Act no. 24 of 2023 Division of Revenue Amendment Act, 2023 50 B T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U 2 3 7 4 4 7 0 0 0 2 7 3 2 3 7 2 7 3 L A T O T 4 2 / 3 2 0 2 d e t s u j d A n o i t a c o l l A 0 0 0 ' R A n m u l o C t n e m t s u j d A 0 0 0 ' R 4 2 / 3 2 0 2 n i a M n o i t a c o l l A 0 0 0 ' R 2 3 7 4 4 7 0 0 0 2 7 3 2 3 7 2 7 3 h t i w e n i l n i d e s s e r d d a y l e t a u q e d a e b t o n n a c e c n e r r u c c o n a f i e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G e s n o p s e R r e t s a s i D l a p i c i n u M e c n a n r e v o G e v i t a r e p o o C . t c A t n e m e g a n a M r e t s a s i D e h t f o ) b ( ) 1 ( 2 n o i t c e s ) 3 e t o V ( e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za Nawu Wa Ku Antswisiwa ku Aviwa Ka Mali Ya Tiko, 2023 Act no. 24 wa 2023 STAATSKOERANT, 22 DESEMbER 2023 No. 49950 51 51 B A X U M E H P I X , 7 A Y U L U D E X O B M O H K A K E A L U M A L H U K A L A P I S A M I T A K E I K I G N A W I R E V A A G N U K O L A L E S I M A L U L U K 2 3 7 4 4 7 0 0 0 2 7 3 2 3 7 2 7 3 O G N E S T N A a y o m o l o h K 4 2 / 3 2 0 2 i r e l o l e v A e k e w i c n i c 0 0 0 ' R a c n i c u K 4 2 / 3 2 0 2 u l u k o l e v A 0 0 0 ' R 0 0 0 ' R 2 3 7 4 4 7 0 0 0 2 7 3 2 3 7 2 7 3 a l e l e z d n a l u k i h i w i s i m a l u l e g n u k a a l e l e m u h u k u k i r u k o k o l o b m o h k a k e o w o l a w i h r a k n a k i l a m i t a k a s e m u h u k a l e s i m a l u l u K a l a p i s a M a y o b m o h K a y o k i y N . t c A t n e m e g a n a M r e t s a s i D a x ) b ( ) 1 ( 2 a x e g n e y i x o n a s i h r i t n o m u f M ) 3 a y i t o h V ( o l e m o g n o k i X o l e v a a r o t i V i t o h V This gazette is also available free online at www.gpwonline.co.za

52 No. 49950 GOVERNMENT GAZETTE, 22 DEcEMbER 2023 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065