Division of Revenue Amendment Act

2 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 (English text signed by the President) (Assented to 16 January 2019) ACT To amend the Division of Revenue Act, 2018, in accordance with the Money Bills Amendment Procedure and Related Matters Act, 2009; and to provide for matters connected therewith. PREAMBLE WHEREAS section 214(1) of the Constitution of the Republic of South Africa, 1996, requires an Act of Parliament to provide for— (a) (b) (c) the equitable division of revenue raised nationally among the national, provincial and local spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; and any other allocations to provinces, local government or municipalities from the national government’s share of that revenue, and any conditions on which those allocations may be made; WHEREAS the Division of Revenue Act, 2018 (Act No. 1 of 2018), gives effect to section 214(1) of the Constitution in respect of the 2018/19 financial year; AND WHEREAS section 12(4) of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), requires the Minister of Finance to table a division of revenue amendment Bill with a revised fiscal framework if the adjustments budget effects changes to the Division of Revenue Act for the relevant year, BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:— Substitution of Column A of Schedule 1, Part A of Schedule 4, Part B of Schedule 5, Parts A and B of Schedule 6 and Part A of Schedule 7 to Act 1 of 2018 1. (1) Column A of Schedule 1 to this Act is hereby substituted for Column A of Schedule 1 to the Division of Revenue Act, 2018 (hereinafter referred to as the principal Act), setting out the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2018/19 financial year. (2) 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 allocations to provinces to supplement the funding of programmes or functions from provincial budgets for the 2018/19 financial year. (3) 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 2018/19 financial year. (4) Column A of Parts A and B of Schedule 6 to this Act is hereby substituted for Column A of Parts A and B of Schedule 6 to the principal Act, specifying the allocations-in-kind to provinces and municipalities for designated special programmes for the 2018/19 financial year. 5 10 15 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 3 (English text signed by the President) (Assented to 16 January 2019) MOLAO Ho fetola Molao wa Dikarolo tsa Lekeno, wa 2018, ho latela Molao wa Tokiso ya Tsamaiso ya Dibili tsa Tjhelete le Dintlha tse Ameheng, wa 2009; le ho nehelana ka dintlha tse amanang le tse mona. KETAPELE LE HA karolo 214(1) ya Molaotheo wa Rephaboliki ya Afrika Borwa, wa 1996, o hloka hore Molao wa Palamente o nehelane bakeng la— (a) karolo e lekanang ya lekeno le e ntsweng boemong ba mmuso wa naha, provense le wa lehae; (b) ho hlwaya karolo e lekanang ya diprovense lekenong la diprovense; le (c) kabo e nngwe le e nngwe ho diprovense, mmuso wa lehae kapa dimasepala ho tswa karolong ya mmuso wa naha ya lekeno leo, le dipehelo dife kapa dife tseo dikabo tseo di tla be di etswa ka tsona; LE HA Molao wa Dikarolo tsa Lekeno, wa 2018 (Molao 1 wa 2018), o kgontsha karolo 214(1) ya Molaotheo mabapi le selemo sa ditjhelete sa 2018/19; LE HA karolo 12(4) ya Molao wa Tokiso ya Tsamaiso ya Dibili tsa Tjhelete le Dintlha tse Ameheng, wa 2009 (Molao 9 wa 2009), e hloka Letona la Tjhelete ho teka Bili ya Tokiso ya Dikarolo tsa Lekeno ka moralo wa tshebetso wa ditjehlete tsa setjhaba o raduweng setjha e bang tekanyetso e lokisitsweng e etsa ditokiso ho Molao wa Dikarolo tsa Lekeno bakeng la selemo se amehang, HA E SE E ENTSWE MOLAO ke Palamente ya Rephaboliki ya Afrika Borwa, ka mokgwa o latelang:— Phetoho ya Kholomo A ya Shejule 1, Karolo A ya Shejule 4, Karolo B ya Shejule 5, Karolo A le B ya Shejule 6 le Karolo A ya Shejule 7 ho Molao 1 wa 2018 1. (1) Kholomo A ya Shejule 1 ho Molao ona e fetotswe mona bakeng la Kholomo A ya Shejule 1 ho Molao wa Dikarolo tsa Lekeno, wa 2018 (o bitswang Molao o ka sehloohong), e hlalosang karolo e lekanang ya lekeno le e ntsweng boemong ba naha mahareng a naha, provense le mmuso wa lehae bakeng la selemo sa ditjhelete sa 2018/19. (2) Kholomo A ya Karolo A ya Shejule 4 ya Molao ona e fetotswe bakeng la Kholomo A ya Karolo A Shejule 4 ya Molao o ka sehloohong, o hlalosang dikabo ho diprovense ho ka tlatsetsathuso ya tjhelete ho mananeo kapa mesebetsi ho tswa ditekanyetsong tsa provense bakeng la selemo sa ditjhelete sa 2018/19. (3) Kholomo A ya Karolo B ya Shejule 5 ya Molao e fetotswe bakeng la Kholomo A ya Karolo B ya Shejule 5 ho Molao o ka sehloohong, o totobatsang dikabo ho dimmasepala bakeng la selemo sa ditjhelete sa 2018/2019. (4) Kholomo A ya Karolo A le B ya Shejule 6 ho Molao ona e fetotswe bakeng la Kholomo A ya Karolo A le B ya Shejule 6 ho Molao o ka sehloohong, o hlalosang dikabo tse nang le maikemisetso ho diprovense le dimmasepala bakeng la mananeo a ikgethileng bakeng la selemo sa ditjhelete sa 2018/19. 5 10 15 20 This gazette is also available free online at www.gpwonline.co.za

4 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 4 (5) Column A of Part A of Schedule 7 to this Act is hereby substituted for Column A of Part A of Schedule 7 to the principal Act, specifying the unallocated provisions for provinces for disaster response for the 2018/19 financial year. Substitution of Part A of Schedule 5 to Act 1 of 2018

2. Part A of Schedule 5 to this Act is hereby substituted for Part A of Schedule 5 to the 5 principal Act, specifying the specific-purpose allocations to provinces. Short title

3. This Act is called the Division of Revenue Amendment Act, 2018. This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 5 5 (5) Kholomo A Karolo A ya Shejule 7 ho Molao ona e fetotswe bakeng la Kholomo A ya Karolo A ya Shejule 7 ho Molao o ka sehloohong, o hlalosang dinehelo tse sa abuwang bakeng la diprovense ho ka tlamela qomatsi bakeng la selemo sa ditjhelete sa 2018/19. Phetoho ho Karolo A ya Shejule 5 ho Molao 1 wa 2018 5

2. Karolo A ya Shejule 5 ya Molao e fetotswe bakeng la Karolo A ya Shejule 5 ya Molao o ka sehloohong, o hlalosang dikabo tse nang le maikemisetso ho diprovense. Sehlooho se sekgutshwane

3. Molao ona o bitswa Molao wa Tokiso wa Dikarolo tsa Lekeno, wa 2018. This gazette is also available free online at www.gpwonline.co.za

6 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 6 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 7 7 SHEJULE 1 KAROLO E LEKANANG YA LEKENO LE ENTSWENG BOEMONG BA NAHA MAHARENG A DIKAROLO TSE THARO TSA MMUSO Dikarolo tsa Mmuso Naha1,2 Provense Lehae KAKARETSO 2018/19 Kabo e ka sehloohong R'000 979 181 797 470 286 510 62 731 845 Kholomo A Tokiso R'000 (564 128) 2018/19 Kabo e lokisitsweng R'000 978 617 669 470 286 510 62 731 845 1 512 200 152 ( 564 128) 1 511 636 024

1. Karolo ya Naha e kenyeletsa dikabo tse nang le dipehelo ho diprovense le selehae, levi ka kakaretso ya dibeso tse arolelanang le dimmasepala tse kgolo, ditjeho tsa mokitlane le pehelo ya se tla etsahala

2. Tefiso ka ho otloha bakeng la karolo e lekanang ya proveonse e hlalositswe This gazette is also available free online at www.gpwonline.co.za

8 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 8 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 9 9 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 8 2 8 9 7 4 1 7 3 3 5 5 7 3 7 0 3 7 3 5 3 4 6 1 0 0 8 6 1 1 0 1 5 5 8 3 8 6 6 7 8 6 5 8 8 9 2 0 0 5 0 9 6 4 0 1 2 1 1 1 3 6 5 3 9 0 0 1 7 0 7 9 3 2 9 9 5 5 7 1 9 5 7 2 7 9 7 9 1 1 5 3 6 6 3 9 3 1 9 7 2 4 1 1 5 0 3 1 9 7 0 1 6 2 1 7 7 1 4 7 5 6 9 4 4 8 7 2 0 5 6 2 4 9 0 7 0 7 7 0 2 9 1 0 9 3 9 4 6 4 9 7 0 6 5 7 8 3 9 8 4 6 1 1 4 5 7 9 5 3 5 5 0 3 8 2 1 4 1 4 8 2 9 4 0 3 3 0 7 0 0 4 2 1 0 0 0 0 5 1 9 2 8 5 2 9 2 8 5 7 1 8 2 8 9 7 4 1 7 3 3 5 5 7 3 7 0 3 7 3 5 3 4 6 6 8 0 8 6 1 1 0 1 5 5 8 3 8 6 6 7 8 6 5 8 8 9 2 0 0 6 7 0 1 2 0 1 1 1 1 1 4 3 7 7 1 9 9 7 0 7 9 3 2 9 9 5 5 7 1 9 5 7 2 7 9 7 9 1 1 5 3 6 6 3 9 3 1 9 7 2 4 1 1 5 0 3 1 9 7 0 1 6 2 1 7 7 1 4 7 5 6 9 4 4 8 7 2 0 5 6 2 4 9 0 7 0 7 7 0 2 9 1 0 9 3 9 4 6 4 9 7 0 6 5 7 8 3 9 8 4 6 1 1 4 5 7 9 5 3 5 5 0 3 8 2 1 4 1 4 8 2 9 4 0 3 3 0 7 0 0 4 2 1 l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K A O L O A G K , 4 E L U J E H S E S N E V O R P A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T G N A W L E H E N E I S T E B E S E M A P A K O E N A N A M O H E T E L E H J T I D A Y O S U H T A S T A F A L T N O H E S N E V O R P I D O H O B A K I D e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V e s n e v o r p i d a k a b e s e l e k e r e t e s a g k a o h g n o t u h t g n e t o e l a h j t o m o o e h t o m a w o l a r o m a l e m a l t o h ; o e h t o m a w o l a r o m o h o l a m e t a l e m a l t o h ; o t u h t o h o e h t o m a l g n e k a b o l e a w l t e l o m e a m a b e n a y n o b o h g n e w s t i s o l a l h e o l l e l h i h p a w o l a r o m a k a n a l e h e n a k o h a b i n o g k o b a s t a f a l t n s k o h ; o l u d o b a s . o l o k e s a w o e h t o m a w o l a r o m a l e b a h j t o B a p a K o h o l e h e p i d e l g n a n e o b a k a y o s t e r a k a K a y a h j t o b o h a k e l o s t a f a l t n , o l e m o k o h l t , o h a k a s i k a l t o p o h a s u h t o H o t u h T a w o e h t o m a w o l a r o M a l e l o l t e L o e h t o M a y o t u h T ) 4 1 u t u o V ( . a b a h j t e s a y o s t e l e b e h s t o h o l e h p o b g n e w s t e h e n o a h a n a w i s t e b e s o M e s t o h e j t i d e t e l e h j t i d a k a s t e h e h s t a k o h e s n e v o r p i d a s t e h e h s t o H a y o l l e p u h T e l e l e p o s t e h s t N a l e l o l t e L ) a ( e s n e v o r p i d a y e s n e a s a b i t u h t i a b a s i d o h e l e l a h k i n i l k a y o l l e p u h t e l g n a n a m a o l e h p o B a y e n e h s e f o r P ) 6 1 u t u o V ( o l e h p o B g n e w s t e h e n o a h a n a w i s t e b e s o M o l e h p o b a s t g n e m a h a h p e s t o s t e l e b e h s t i d a y o n a l e h e n a b e t e n n o b a s t e o H g n e m a h a h P e s t o s t e l e b e h s t i D a l e l o l t e L ) b ( e s n e v o r p i d a l g n e k a b g n e m a h a h p e s t a w s i d e b e s i d a s t u p o h ; a w r o B a k i r f A o h e r a h a k . a n e s t o s t e l e b e h s t i d a y o n a l e h e n e l g n a n a m a e s t g n e l l i h e s t e k e e s t o h e j t i d a h a N a s t ) 6 1 u t u o V ( o l e h p o B This gazette is also available free online at www.gpwonline.co.za

10 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 10 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 11 11 A O L O A G K , 4 E L U J E H S E S N E V O R P A S T G N O S T E Y N A K E T I D A W S T O H E T E L E H J T G N A W L E H E N E I S T E B E S E M A P A K O E N A N A M O H E T E L E H J T I D A Y O S U H T A S T A F A L T N O H E S N E V O R P I D O H O B A K I D 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 4 7 0 5 4 9 1 5 5 5 6 3 2 5 5 8 7 5 1 3 6 0 5 7 7 1 6 1 9 1 6 6 8 2 7 7 6 9 2 1 3 8 7 6 9 1 1 4 2 9 3 4 1 2 0 6 9 9 2 1 2 2 5 2 4 7 5 4 7 6 2 8 1 6 4 1 4 2 1 1 7 5 7 3 2 5 1 7 3 6 1 1 1 1 4 0 6 0 6 9 4 1 4 7 0 0 1 5 4 7 8 3 2 4 5 9 3 6 2 8 8 8 6 0 3 4 5 1 6 0 1 9 0 8 6 5 3 0 9 7 0 0 6 5 1 7 3 5 9 1 4 0 1 1 4 2 8 2 5 9 2 1 8 9 2 0 9 9 5 8 6 6 5 3 0 1 1 4 7 0 5 4 9 1 5 5 5 6 3 2 5 5 8 7 5 1 3 6 0 5 7 7 1 6 1 9 1 6 6 8 2 7 7 6 9 2 1 3 8 7 6 9 1 1 4 2 9 3 4 1 2 0 6 9 9 2 1 2 2 5 2 4 7 5 4 7 6 2 8 1 6 4 1 4 2 1 1 7 5 7 3 2 5 1 7 3 6 1 1 1 1 4 0 6 0 6 9 4 1 4 7 0 0 1 5 4 7 8 3 2 4 5 9 3 6 2 8 8 8 6 0 3 4 5 1 6 0 1 2 1 8 6 6 5 3 0 1 1 9 0 8 6 5 3 0 9 7 0 0 6 5 1 7 3 5 9 1 4 0 1 1 4 2 8 2 5 9 8 9 2 0 9 9 5 e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V a l e b a h j t o B a p a K o h o l e h e p i d e l g n a n e o b a k a y o s t e r a k a K a b g n e s t e b e s a s a b i t u h t i a b a y a h a n a y o n a l l e l h u b u h s t a s t o k o f o H a w i s t e l e b e s o M a y o r i h K a l e l o l t e L a b a h j t e S a s t a y e l e p o s t e h s t N l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a w a M a w o s t e b e h s T a w o l a r o M a l e t a l o h e w u h p o l h i d e l h o s t a l e s t i d e r o h o s t e l a h t e g k i d e l a w r o B a k i r f A a l g n e k a b a l e s t i D a w o e h t o M a w o l a r o M a a y o s i a t a t e l , g n e m a h a h p e s t a l e s t i d a l g n e k a b e l a h k i n k e h t a s t o l e m o k o h l t e l g n o s t e b e h s t a y n e k o h ; o l o a T a y o l l e l h i h P e l o g n a k o b o g K a k o h ; a l e s T a y a p e h T a b g n i d o a l o B o s t e b e h s t a w a w g k o M a y o l o a T a y a o g k o r a m e l a l e s t i d a y o s i k o t a l g n e k a b e s n e v o r p a s t e k e j o r p i d a s u h t o h ; o h a h l t a y a w u d o k a k o l a w j a w l l e b e l a s i d g n e n e s t e k g n e w s t n e s a y o h e s t e l e r i h s t e l a n a b e h s o h a k o h e s t e l e r i h s t a s t a f a l t n o h ; e s a k a l t o m a w o e h t o m a w o l a r o m a k g n a n a l e h e n e a l e s t a y e k e w t e n a o m e a m a s t a f a l t n . e a h a m a y g n e s t e m o s a t i d o h o l e h e p i d e l g n a n e o b a k a y o s t e r a k a K o e h t o m a w o l a r o m a y o l e m o k o h l t o h e s n e v o r p a b i d e t e s t o b a s t a f a l t a m o H a s t a l e s t i D a y o l e m o k o h l T a l e l o l t e L ) a ( e s n e v o r p i d e t e n n o b a s t e o h ; ) o k a n e l o k a n a y g n e l i h t e g k i e o l e m o k o h l t ( a l e s t i d a w e s n e v o r P g n a w g n a l a p D i ) 5 3 u t u o V ( e s n e v o r p i d g n e w s t e h e n e a h a n a y i s t e b e s e M a s t g n a w g n a l a p i d a s t o s t e l e b e h s t i d o h e l o l t a m a y o s u h t a k a n a l e h e n o H g n a w g n a l a p i D a y o s t e b e h s T a l e l o l t e L ) b ( . e s n e v o r p a g n a w g n a l a p i d a a h p a f a m e k g n a w l e h e n e s t a b a h j t e s a b a h j t e S a s t g n a w g n a l a p D i ) 5 3 u t u o V ( . a b a h j t e s a y e l e p o s t e h s t n e s n e v o r p i d a e s n e v o r p a a h p a f a m e k a w g n n o h t o h a k a b a h j t e s a b i s t e l e b e s a b a b a h j t e S ) 7 1 u t u o V ( This gazette is also available free online at www.gpwonline.co.za

12 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 12 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 13 13 2 9 9 9 6 2 2 3 2 6 8 1 9 8 9 0 0 1 6 9 4 0 2 2 2 9 6 2 7 2 8 1 4 0 7 1 9 2 1 2 3 1 2 4 3 2 8 1 9 9 1 6 6 1 3 6 2 0 0 3 8 3 0 3 5 2 8 3 5 4 7 1 8 4 6 4 9 0 5 6 6 0 2 9 6 5 5 5 2 7 1 7 9 5 1 2 3 8 3 2 1 3 9 8 0 7 1 3 6 7 5 5 1 8 0 4 1 8 2 1 6 1 2 8 2 6 7 9 2 9 1 3 3 3 2 9 5 7 9 3 2 2 1 2 5 6 6 2 7 0 9 2 7 1 4 3 4 5 9 2 4 5 0 6 7 1 4 5 2 6 1 3 0 0 0 0 2 0 0 5 3 1 0 0 0 0 1 0 0 0 0 1 0 0 0 3 4 5 0 3 1 7 1 1 6 1 2 6 2 6 7 4 9 7 1 3 3 3 2 9 5 7 9 3 2 2 1 2 5 6 5 2 7 0 9 2 6 1 4 3 4 2 5 2 4 5 0 6 7 1 9 4 9 4 4 1 2 5 7 1 0 0 2 6 5 0 6 7 8 1 5 1 6 8 1 0 2 5 0 8 7 6 2 0 1 8 0 5 7 1 B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 2 / 0 2 0 2 0 0 0 ' R 0 2 / 9 1 0 2 0 0 0 ' R 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 3 9 3 9 7 8 6 4 4 7 3 3 7 3 3 2 9 3 9 7 3 9 3 9 7 7 8 8 4 6 8 9 6 7 6 8 6 4 4 7 2 1 0 2 6 1 7 6 1 1 4 4 4 5 1 6 8 7 8 7 8 9 8 5 1 0 1 3 1 0 7 5 3 1 4 4 6 5 1 6 6 4 7 5 4 5 9 8 9 5 7 5 7 6 8 4 5 2 5 7 6 8 5 0 7 4 7 9 1 3 3 5 2 5 7 4 5 2 5 7 4 0 5 1 6 9 6 1 4 6 6 8 5 0 7 9 7 7 8 5 3 6 0 1 1 9 5 3 3 8 5 5 1 4 5 7 6 8 5 8 1 4 2 1 3 6 8 2 1 1 4 1 6 6 1 8 3 2 5 5 2 9 8 9 5 4 3 2 2 8 3 6 2 1 7 3 4 8 6 6 8 7 2 0 3 3 6 2 1 7 3 6 2 1 7 2 4 2 8 5 6 6 7 0 6 3 4 8 6 6 2 6 6 5 5 6 1 9 6 4 3 2 4 2 5 5 0 5 6 9 9 3 7 5 6 6 8 1 2 3 0 8 7 4 0 1 2 9 1 3 5 7 2 4 8 9 5 9 3 8 7 6 6 4 0 5 9 5 3 0 5 8 9 0 0 2 5 3 0 0 9 0 1 0 0 0 5 3 0 0 2 1 3 0 0 9 1 4 3 7 8 7 7 2 0 0 0 0 0 2 3 6 2 1 7 3 4 8 6 6 8 7 2 0 3 3 6 2 1 7 3 6 2 1 7 2 4 2 8 5 6 6 7 0 6 3 4 8 6 6 2 6 6 5 5 6 6 9 0 1 3 2 4 2 5 5 0 5 6 9 9 3 7 5 6 1 0 2 1 3 0 6 2 1 0 1 3 3 5 7 8 9 3 8 7 7 8 7 8 4 3 7 8 7 7 E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K e t e v e a r o p a y a w g k e m a k e h s t a f e l g n e n a m u f a b o h s t a b o h t a b a b i s i h a l h a b e l , o s t a l a l t a h p a k a s t g n e k a r a m m i d a p a k , e a h e l e s o h g n e l o b g n a s t e k e e s t o b e w g k i d o h e r a h a k a b e m m . a l o h o g k i d e k g n e w s t n e s o o e h t o m a w o l a r o m a l e m a l t a k o h ; e l t n o l e h e p i d e l g n a n e o b a K a s t a y e l e p o s t e h s t n a s t a f o l o n o h e l a s i m a h a h p o h , o m e t a s t o s t e h e h s t i d a k a n a l e h e n o H a l g n e n a p o K e l o e n a n e L a l e l o l t e L ) a ( i s a w h s t o B e l u r e M , o m e T e l o t s e s i l t o g k , e h s t a f e l a y o s t a f a l t n a b o m e l o m a n u a b e l a n a b e h s o h a k o m e t o m e T a y o s t e h e h s T ) 4 2 u t u o V ( o l e h e p i d e l g n a n e o b a K e o s i h a h l t a l l e l h i f a k o h g n e r e h p o h l t i e o m e t a s a w r o B a k i r f A a s a b a h j t e s a s u h t a k o H a m e s t e L / a m i l I a s t e k e j o r p i d a l e l o l t e L ) b ( i s a w h s t o B e l u r e M , o m e T a y o s i h a h l t g n a h s t n o g k o o e h t o m a w o l a r o m o h a l e t e s t o h e l o m e t a s t a y g n e l i h e s t e k e . a l e m i d a y o s i h a h l t a s t a k a b i d e l o u r e l , g n e w u a w l h e s t o l l o h t o j i d o h o m e t a s t ) 4 2 u t u o V ( o l e h e p i d e l g n a n e o b a K a h e h t o h a k o h a h l t a s t a w s i d e b e s i d a y o l o a t e l e l e p g n e s t e w s t e o s i d e b e h s t a s i m a h p o H a y o l e m o k o h l T a l o e n a n e L a l e l o l t e L ) c ( i s a w h s t o B e l u r e M , o m e T g n a s i b e l e , ) o h o l o k i t e l i m o n o k i , a b a h j t e s ( g n e t o b g n a s t e h e h s t e a b a h j t e s a y i s t e b e s e m e l a n a s t u f o B a y o l l o m K i : e h s t a f e L ) 4 2 u t u o V ( a l g n e k a b e l t o b o b o l e h p o b e l i s t e b e s e m a y o h e h t , o j i d a y o s t e l e r i h s t , o s t e b e h s t o h o e h t o m a w o l a r o M a y e l e p o s t e h s t N . e l h o b This gazette is also available free online at www.gpwonline.co.za

14 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 14 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 15 15 6 5 6 8 7 1 2 8 4 7 7 1 1 8 6 7 8 1 2 7 0 4 9 1 0 0 5 9 3 1 0 1 9 0 8 1 2 6 5 7 7 1 3 3 7 1 5 1 6 2 5 6 9 1 4 2 3 9 6 1 1 9 1 8 6 1 4 8 7 7 7 1 7 1 9 3 8 1 4 1 3 2 3 1 9 8 3 1 7 1 0 5 2 8 6 1 7 6 7 3 4 1 3 6 2 6 8 1 4 8 5 0 6 1 4 0 5 9 5 1 0 3 5 8 6 1 7 9 3 4 7 1 3 4 6 5 2 1 9 7 4 2 6 1 4 5 5 9 5 1 9 6 3 6 3 1 4 2 6 6 7 1 2 2 1 4 8 5 1 9 9 1 1 0 5 1 4 8 6 3 2 4 1 8 7 8 7 4 3 5 8 4 1 9 6 8 9 3 0 5 4 5 6 7 3 1 1 3 4 9 9 2 2 4 9 7 5 1 9 7 9 1 8 7 8 2 2 5 5 4 5 4 8 4 1 4 1 7 0 9 7 3 5 5 1 2 6 4 2 1 9 2 9 1 9 1 2 4 9 5 5 9 4 8 8 1 0 0 8 1 2 2 6 0 3 4 3 1 4 3 1 9 5 9 5 3 2 2 9 8 5 6 1 1 7 2 9 1 8 0 2 6 5 3 5 4 8 8 7 1 4 0 7 0 2 4 4 6 0 7 2 1 5 9 6 5 2 5 3 2 3 4 2 0 1 9 0 3 4 6 6 7 2 5 1 7 2 3 6 8 5 5 3 2 3 9 8 2 4 8 8 7 2 0 6 2 1 1 4 1 4 7 1 9 9 4 0 3 8 4 4 8 2 9 6 3 5 2 8 3 2 0 3 9 7 2 3 3 9 3 8 6 2 9 7 8 4 2 8 6 2 8 7 6 2 5 1 8 9 1 8 2 5 4 9 4 2 6 8 3 0 2 1 5 4 6 2 0 3 2 7 2 0 0 7 1 2 9 0 7 0 2 7 3 8 6 7 9 7 2 1 3 3 7 5 2 8 8 9 9 2 3 4 8 5 0 6 1 4 0 5 9 5 1 0 3 5 8 6 1 7 9 3 4 7 1 3 4 6 5 2 1 9 7 4 2 6 1 4 5 5 9 5 1 9 6 3 6 3 1 4 2 6 6 7 1 4 8 6 3 2 4 1 2 6 0 3 4 3 1 4 3 1 9 5 9 5 3 2 2 9 8 5 6 1 1 7 2 9 1 8 0 2 6 5 3 5 4 8 8 7 1 4 0 7 0 2 7 5 9 3 2 6 8 3 0 2 1 5 4 6 2 0 3 2 7 2 0 0 7 1 2 9 0 7 0 2 8 0 5 6 7 9 7 2 1 3 3 7 5 2 5 3 2 3 4 2 4 6 8 2 4 2 5 8 7 0 2 2 8 8 7 6 8 1 7 1 3 1 1 7 4 5 8 1 B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 2 / 0 2 0 2 0 0 0 ' R 0 2 / 9 1 0 2 0 0 0 ' R 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K e l e w n a b e h s o h o l o h a h , o n a l a b o h t a k o s t e a w h s t e l a b u f e L , I V H o h a n a b a y o l e m a l h a g k o l e h e p i d e l g n a n e o b a K , e a h e l e l o p o r o t e s t o m a y a b a h j t e s a y i r a r o b e a l a w o e h t o m a w o l a r o m a s t a f a l t n o H a y i r a r o b e a L a s t o s t e l e b e h s t i D a l e l o l t e L a b a h j t o B e l o n o n o B o k o h t e w s t e l e h q e s g n e n e s a b a h j t e s e l g n e n a b o t e s t ( o s t e l e b e h s t i d e l a w s i d e b e s i d a y o s t e h e h s t a k e l e s n e v o r p a b g n o m e o b o s t a f a l t n a l o e n a n e l a k ) g n e l i t e f e g n o k a n . a h a n a w o s u m m e l e a h e l a w o s u m m a b a h j t e S ) 7 3 u t u o V ( a l g n e k a b e l t o b o b o l e h p o b a o e n a n a m e l i s t e l e b e s a b a b o l e h p o b a s t e h e h s t o h e l a s t o k o f o h ; e r e h j t i t a m e l i t u h t i a b a l g n e k a b o s t e h e h s t e l o l e m o k o h l t g n a h s t n o g k e o h o l o k i t a k a n a l e h e n o h a k a b u f e L e l I V H a s a l h a g k e s a s t o k o f o h ; e r e h j t i t a m o l e h e p i d e l g n a n e o b a K e o t u h t a k a n a l e h e n o h a k V H a y I o l e b i h t a l a w r o B a k i r f A a l a w e l a s t e h e h s t o H a s t a y o t u h T ( S D A e l I I V H a l e l o l t e L ) a ( i t u h t i a b o h g n o b a b o l e h p o b a s t o s t e l e b e h s t i d a y o l l e l h i h p a k e l g n o b a y g n e s t e h a h t e h p ) o l e h p o B o e h t o M a y o t u h T ) 4 1 u t u o V ( o l e h e p i d e l g n a n e o b a K a s t a k a b i d a h s t n o b a k o h a w s i d b e b e s i d e l g n a k a h a k o l h e o s t e h e h s t a k a n a l e h e n o H a l a w h q o B e l g n a n a b i t u h t i a B a l e l o l t e L ) b ( o b a l a w h q o b e l g n a n a b a n a b o h u t u h t a y o n a l e h e n a l g n e k a b o l o k i d e l o l e m o k o h l t a l a h a h t e h p o h a k o l l e l e k a s i d e b e s o h a b o e h t o M a y o t u h T ) 4 1 u t u o V ( . o l l e l e k a s i d e b e s o h a b g n e s t e l l e t e f . a n a n a b e l a n a s t u g k i d a b a n a b This gazette is also available free online at www.gpwonline.co.za

16 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 16 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 17 17 5 7 8 1 5 4 1 7 8 3 3 8 4 8 5 9 7 0 7 6 9 3 2 8 4 4 9 7 2 4 8 8 3 8 2 1 3 8 0 4 6 5 8 6 3 9 5 2 3 1 4 7 2 1 8 6 3 1 3 3 6 6 2 4 2 5 0 8 0 9 4 0 1 6 2 7 3 5 4 2 8 3 1 1 7 4 1 2 3 7 0 6 1 1 9 1 5 1 0 3 1 5 6 8 5 1 0 4 4 2 6 6 4 4 3 4 9 4 7 7 2 6 3 2 4 0 6 5 8 3 6 4 6 2 0 8 5 4 4 5 3 0 4 8 4 9 5 2 1 9 3 8 3 6 1 4 4 3 2 0 3 1 9 3 7 8 3 7 7 2 1 7 3 3 8 9 3 7 2 8 7 4 8 2 2 6 1 1 6 3 6 7 0 9 2 1 1 8 8 5 3 8 6 2 2 7 8 7 1 5 8 9 8 7 4 2 5 9 4 7 3 2 3 5 3 4 5 0 8 6 4 9 4 3 4 3 2 6 0 3 5 3 0 2 1 6 4 6 3 3 4 6 0 2 8 3 4 6 5 4 2 7 4 3 6 3 3 8 5 2 3 3 8 4 0 7 3 9 5 5 6 1 2 1 9 6 3 9 7 3 4 5 4 7 0 8 8 7 8 4 3 5 9 9 2 9 2 2 1 1 6 3 0 1 5 6 1 1 2 0 7 1 6 7 1 6 5 4 7 9 0 7 5 3 1 0 9 5 9 6 7 5 1 7 5 8 1 7 9 7 0 2 0 8 6 0 0 3 2 5 5 2 0 8 0 1 7 4 7 3 0 2 2 5 3 7 6 1 0 7 1 2 4 6 5 9 7 7 3 0 5 1 7 5 2 9 0 6 4 2 1 7 2 6 2 0 2 8 4 8 1 5 6 1 2 1 1 4 0 7 1 0 3 2 3 4 6 6 2 3 5 1 3 9 0 9 8 1 2 4 1 1 1 3 3 4 6 7 3 4 2 9 3 9 7 3 4 9 4 5 6 6 3 7 6 4 8 3 7 6 6 6 1 4 6 1 1 1 1 4 0 3 6 1 3 3 6 8 9 0 2 5 2 4 9 9 1 7 7 2 9 3 2 5 2 2 7 7 6 6 1 5 0 0 6 7 2 6 4 4 7 5 5 1 5 1 5 4 0 3 5 1 3 5 3 5 1 3 5 1 4 5 1 1 1 1 1 7 4 8 3 4 4 2 5 9 9 8 3 0 2 2 7 9 6 1 2 9 9 1 4 0 3 6 1 4 0 3 6 1 4 0 3 6 1 5 0 8 6 4 9 4 3 4 3 2 6 0 3 5 3 0 2 1 6 4 6 3 3 4 6 0 2 8 3 4 6 5 4 2 7 4 3 6 3 3 8 5 2 3 3 8 4 0 7 3 9 5 5 6 1 2 1 9 6 3 9 7 3 4 5 4 7 0 8 8 7 8 4 3 5 9 9 2 9 2 2 1 1 6 3 0 1 5 6 1 1 2 0 7 1 6 7 1 6 5 4 7 9 0 7 5 3 9 7 0 2 0 8 6 3 3 6 8 9 0 5 2 4 9 9 1 7 7 2 9 3 2 5 2 2 7 7 6 6 1 5 0 0 6 7 2 6 4 4 7 5 5 1 5 1 5 4 0 3 5 1 3 5 3 5 1 3 5 2 1 4 5 1 1 1 1 7 9 6 1 2 9 9 1 a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a y o s t a f a l t n a l g n e k a b o t u h t a l e n a n e L a y g n o b o l h a l H i s i l o h P a y e s i d o k o T e l e w s t i s i p a p i . a b a h j t e s a s t g n e s t i e s t g n o l o k i d i j o l o n k e h T a k a t u h t i o h e l o t u h t e l e s n e a S , o l a p i D o l e h e p i d e l g n a n e o b a K o h i t u h t i a b e l e r e h j t i t a m , o l o k i d o h a w s i d e b e s i d e l o s t e h e h s t a k a n a l e h e n o H i j o l o n k e h T e l e s n e a S , o l a p i D a l e l o l t e L ) c ( o e h t o M a y o t u h T ) 4 1 u t u o V ( o l e h e p i d e l g n a n e o b a K . g n e w u a w l h e s t g n o l o k i d o p e h p e l g n a n e s t o j i d a k a n a l e h e n o H g n o l o k i D o p e h P a l o e n a n e L a l e l o l t e L ) d ( a h a N a l o e h t o M a y o t u h T ) 4 1 u t u o V ( o l e h e p i d e l g n a n e o b a K . i s t a m o q e k g n e w s t n e s o e s n e v o r p a w o e h t o m a w o l a r o m a h j t e s a h a o h e l a s t a f a l t n o H a b g n i s t a m o Q o n a m u h p i o B a l e l o l t e L o r e r e M e l o l e n a p o K a y o s u P e s n e v o r P ) 4 u t u o V ( o s t e S a y o l e h e p i d e l g n a n e o b a K e l I V H o h o l e b a r a k g n o s t e b e h s t a y n e k o h e l a h e h t o h o l e h p o b a l a l a k e l a h s t n o g k o H B T e l S D A I o l e b i h t ; a b a h j t e S o h o l l e l h i h P a s t o s t e l e b e h s t i D e t e l e h j t i d a k a s u h t o h ; a b u f e L e l S D A I . g n i s t e b e s o m a s t i s t o k i d o h o l e h p o b a b i s t e l e b e s a b a y o s t e l e r i h s t e l , I V H a l g n e n a p o k e l e l o l t e L ) a ( ) 6 1 u t u o V ( o l e h p o B B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 2 / 0 2 0 2 0 0 0 ' R 0 2 / 9 1 0 2 0 0 0 ' R 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S This gazette is also available free online at www.gpwonline.co.za

18 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 18 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 19 19 4 9 6 2 1 6 5 4 6 9 2 5 0 1 3 2 1 9 1 2 / 0 2 0 2 0 0 0 ' R 3 5 7 0 8 5 4 3 0 2 0 5 8 4 7 4 6 8 0 2 / 9 1 0 2 0 0 0 ' R B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 7 0 2 5 6 2 6 3 6 7 5 2 4 8 4 7 8 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 7 6 4 6 1 2 1 9 4 0 3 5 1 1 8 8 9 1 0 4 1 8 0 5 9 9 1 5 5 3 6 8 4 0 1 3 6 6 3 2 9 6 0 1 4 1 9 0 0 4 5 6 4 0 2 4 6 7 4 9 2 6 6 0 0 0 1 6 4 2 1 2 7 4 3 1 8 2 9 8 3 5 3 9 1 1 5 5 7 5 8 0 6 6 8 3 8 2 6 8 9 8 6 3 5 5 3 9 3 3 3 1 9 3 6 1 4 6 8 8 5 8 5 9 2 8 8 7 6 0 0 0 2 4 1 7 0 2 5 6 2 6 3 6 7 5 2 4 8 4 7 8 0 8 4 2 0 2 1 8 9 8 6 3 5 5 3 9 3 3 3 1 9 3 4 7 3 6 8 8 5 8 5 9 2 8 8 7 6 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 7 5 5 9 7 3 6 3 7 9 6 4 0 6 2 0 2 7 5 0 6 8 0 5 1 4 2 4 9 6 5 1 8 5 9 8 2 7 3 2 3 9 2 1 7 2 4 0 3 7 0 1 0 5 4 0 6 0 3 0 8 6 9 1 3 6 1 5 7 7 7 4 1 5 3 8 1 2 6 1 8 2 2 2 1 0 6 3 2 1 2 6 6 8 5 8 1 1 7 4 8 9 5 5 0 2 8 0 5 9 2 2 4 1 4 2 1 4 7 0 4 8 5 9 2 1 5 6 8 7 4 0 1 6 7 3 6 4 2 1 5 3 1 1 2 2 5 4 3 5 3 8 5 2 2 1 1 4 8 8 2 5 9 4 7 4 9 0 0 9 2 4 5 6 8 1 4 9 8 4 7 0 0 4 1 7 9 6 0 2 0 0 2 1 1 2 2 1 5 2 8 9 1 6 7 4 1 1 1 8 7 5 6 3 2 5 2 1 5 7 2 7 4 2 1 3 3 2 3 8 2 2 3 0 3 9 7 8 4 2 7 9 7 8 9 0 3 1 7 9 0 1 5 3 1 1 1 2 1 7 4 3 3 8 0 6 1 1 2 1 3 7 2 6 7 9 4 4 1 7 4 7 2 5 6 6 7 1 4 3 6 4 4 6 2 3 1 9 9 5 9 1 0 0 0 0 0 2 9 3 4 8 0 9 1 2 2 4 2 7 0 3 8 5 6 4 0 7 5 7 2 5 2 1 8 6 7 8 2 7 2 4 8 7 2 1 9 7 4 7 4 4 4 6 6 2 9 3 0 9 8 1 0 1 5 3 1 1 1 2 0 0 0 0 0 1 7 2 1 1 7 4 3 3 8 0 6 1 1 2 1 3 7 2 6 7 9 4 4 1 7 4 7 2 5 6 6 7 1 4 3 6 4 4 6 2 3 1 9 9 5 9 1 0 0 0 0 0 2 9 3 4 8 0 9 2 2 4 2 7 0 3 8 5 6 4 0 7 5 7 2 5 1 1 8 6 7 8 2 7 2 4 8 7 2 1 9 7 4 7 4 4 4 6 6 2 9 6 7 7 8 1 0 1 1 5 3 1 1 1 2 4 0 9 1 0 1 0 2 2 0 8 2 3 8 8 1 7 4 6 6 6 2 8 1 7 2 1 0 0 1 0 2 5 6 6 1 8 1 E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K o l e h e p i d e l g n a n e o b a K o a p a k g n e t o o e h t o m a w o l a r o m a y o s t a f a l t n e l o l e m o k o h l t , o h a k a s i k a l t o p o h a s u h t o H a s t a w s i d e b e s i D a y o s t a f a l t N a l e l o l t e L ) b ( a w o l a r o m a k a n a l e h e n a k o h a b i n o g k o b a s t a f a l t n o h ; g n e l o b a y o s t e l a f e t e n e l o l t a g k o m a y e l e p o s t e h s t n a y a w g k e m , o l e h p o b a y i j o l o n k e h t , a g k a o h o l e h p o b a s t o h a h j t o m . o l e h p o b a w o e h t o m o l e h p o B ) 6 1 u t u o V ( o l e h p o B . g n e l i h t e g k i e s t o l o k i d e l a b a h j t e s a s t e l h o s t o l e h e p i d e l g n a n e o b a K o t n e o m a h a h e n a m u f o h a k o l e p o p a y e r e k n a k a l e b i h t o h o l e h p o b a l a l a k e l a h s t n o g k o H a y s u r i v a m o l l i p a P a w l e t n E o h a l l e l o l t e L ) c ( g n o l o k i d e n o b a s a h p o l h e s a b o l o k e s a b a n a n a b a l g n e k a b o h t a B a y s u r i v a m o l l i p a P a w o h t a B ) 6 1 u t u o V ( o l e h p o B o l e h e p i d e l g n a n e o b a K o b o h t a b a b o l u d o b a h a w h e h t o h a l g n e k a b e t e l e h j t i d a y o s u h t a k a n a l e h e n o H a b o l u d o B a y e l e p o s t h e s t N a l e l o l t e L ) a ( . a n a p o k o h e l g n e s t i s t e s t o h t a B o h t a B a b o l u d o B ) 8 3 u t u o V ( This gazette is also available free online at www.gpwonline.co.za

20 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 20 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 21 6 5 0 3 7 5 0 9 5 5 0 9 8 7 1 1 8 2 0 3 1 1 0 7 0 5 2 8 2 6 7 5 5 8 6 2 2 2 6 4 6 5 9 9 0 6 5 0 5 2 9 6 3 9 9 2 5 6 2 7 1 1 1 0 4 1 7 0 1 4 6 7 3 2 6 2 6 4 5 3 0 5 1 2 1 2 5 3 5 7 7 1 3 5 3 2 8 7 7 5 0 0 7 7 4 5 21 8 3 3 6 7 4 8 3 3 6 7 4 5 0 5 1 5 4 5 0 5 1 5 4 7 8 4 4 5 4 7 8 4 4 5 4 3 9 7 0 3 4 3 9 7 0 3 4 3 8 5 5 6 7 8 1 0 5 1 1 8 5 0 1 2 2 4 1 0 1 6 0 5 2 2 4 3 7 1 5 4 6 3 0 2 7 8 6 0 5 1 6 3 0 5 7 7 0 0 9 8 7 3 7 2 8 5 7 6 4 5 5 6 8 1 5 5 6 5 4 2 1 4 6 8 5 2 6 1 8 2 3 9 6 7 1 2 3 7 6 7 1 6 3 1 9 2 6 3 0 6 1 4 1 3 8 0 3 8 1 5 2 5 1 4 2 4 1 9 0 4 6 7 2 9 3 9 4 1 4 2 6 5 7 5 6 5 3 2 1 8 4 4 7 4 8 7 4 8 4 9 7 0 4 3 8 5 5 6 7 8 1 0 5 1 1 8 5 0 1 2 2 4 1 0 1 6 0 5 2 2 4 3 7 1 5 4 6 3 0 2 7 8 6 0 5 1 6 3 0 5 7 7 0 0 9 8 7 3 7 2 8 5 7 6 4 5 5 6 8 1 5 5 6 5 4 2 1 4 6 8 5 2 6 1 8 2 3 9 6 7 1 2 3 7 6 7 1 6 3 1 9 2 6 3 0 6 1 4 1 3 8 0 3 8 1 5 2 5 1 4 2 4 1 9 0 4 6 7 2 9 3 9 4 1 4 2 6 5 7 5 6 5 3 2 1 8 4 4 7 4 8 7 4 8 4 9 7 0 4 a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K . o m e l o m a n u a b a y o s t a f e t e n e l e s t i d e l e y n e k o h , a n o s t o l e h e p i d e l g n a n e o b a K a y o s i d o g n a y o n a l l e l h u b u h s t a s i d e f o h a l g n e k a b e t e l e h j t a y o s t e h e h s t a k a n a l e h e n o H a y e n a m o k o T a y o s t e s i l t u g K a l e l o l t e L ) b ( e l g n a n a m a e s t e l a n e h s e f o r p a s t o l l e f e t i d e l 4 1 0 2 o h e l e p a s t a p e h t a s t e n a m o k o t i d a p e h T o h t a B a b o l u d o B ) 8 3 u t u o V ( e l g n i d e s t i m o n o k i i d ; e a h e l a y a l i b e m e l e s a l t e s e h t e h p e h t e h p e s a y a l i b e m ; o h a e m o h e h s t a f e l ; a b a h j t o b a s t i r e t s a d n i i d e l i d o a l h a h o b ; a b a h j t e s a w o e h t o m a w o l a r o m . a w l h a l i d a y o l o a t ; e l t o b o b o l e h p o b o h e w l i h e l t e h s t i e l a l e s t i d a y o l e m o k o h l t : a b a h j t e S a y o s t e b e h s T a l g n e l i h e s t e k E e l o e n a n e L a y o s i a t a T e s n e v o r p i d a l g n e k a b o l e h e p i d e l g n a n e o b a K e a w g k e m a s i d e b e s o h a k i s t e b e s o m a y o h e h t a s t e k e o h a k e s n e v o r p a a h p a f a m a s t u p o H e l o e n a n e L a l g n e n a p o K e l e l o l t e L ) a ( a b a h j t e S a y o s t e b e h s T e l e w s t i s i p a p i o h , g n a l e t a l e s t g n e w u a w l h e s t a k a b i d o h i s t e l e b e s a b a y g n e s t e l l e n e k a b a h j t e S a y o s t e b e h s T a l g n e l i h e s t e k E ) 1 1 u t u o V ( g n e w s t e h e n e a h a n a y i s t e b e s e M o l a r o m o h 7 1 0 2 a k g n e w s t k i h s t n o b a , e s n e v o r p a a b a h j t e s a l a l a k e l a a h p a f a m a s t u p o H a l a l a k e L a l o e n a n e L a s t u P o h a l e l o l t e L ) b ( a b a h j t e S a y o s t e b e h s T e s n e v o r p i d a k o h a b a h j t e s a l a l a k e l a l a b a h j t e S a y o s t e b e h s T a l g n e l i h e s t e k E e l o e n a n e L a w e l a b a h j t e S a y o s t e b e h s T a l a b a h j t e S ) 1 1 u t u o V ( . i s t e b e s o m a b i n o g k o b e l g n a n a a b a h j t e s a l a l a k e l a o e n a n a m a s t e k e o h e l a s t a f a l t a m e l a n a b e h s o h a k i s t e b e s e m a y o h e h t a s i m a h a h p e s n e v o r p i D a l g n e k a b g n e l i h e s t e k E B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 2 / 0 2 0 2 0 0 0 ' R 0 2 / 9 1 0 2 0 0 0 ' R 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S This gazette is also available free online at www.gpwonline.co.za

22 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 22 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 23 23 5 8 6 8 8 7 9 3 4 2 8 2 7 0 7 3 6 1 1 2 1 0 4 2 7 7 5 1 3 7 4 9 0 8 0 2 4 9 7 8 5 8 1 8 3 4 9 2 7 9 1 8 2 7 9 1 9 4 9 2 5 5 8 2 7 9 1 9 2 7 9 1 4 1 9 8 7 5 2 1 5 7 3 8 8 5 0 1 0 0 3 7 9 9 9 5 1 1 1 0 5 4 5 7 8 9 7 0 5 3 8 8 2 3 0 5 8 5 4 4 4 0 9 5 5 1 1 3 8 5 6 8 2 2 7 8 2 6 6 6 5 5 3 1 1 9 8 3 2 7 4 4 3 4 4 3 0 5 9 1 2 0 1 5 5 7 6 0 1 4 0 0 7 8 1 0 0 7 8 1 8 2 2 8 1 5 0 0 7 8 1 0 0 7 8 1 0 0 8 4 7 4 9 9 0 7 9 3 8 0 0 1 7 5 4 1 9 4 6 8 4 0 1 0 9 4 1 7 8 0 4 8 4 6 8 0 2 3 4 1 8 3 4 4 6 0 6 5 5 1 7 8 7 6 5 6 1 2 7 7 7 2 6 3 4 5 7 0 1 1 6 5 8 6 8 9 9 1 4 2 7 4 8 1 5 8 1 2 5 3 9 8 8 3 8 0 7 7 1 5 4 9 1 3 0 0 8 0 9 4 9 1 9 1 2 8 0 7 7 1 0 8 2 9 8 0 2 0 7 6 6 8 9 5 9 2 8 4 5 8 9 3 7 8 9 9 7 6 7 6 3 6 4 6 4 9 1 3 1 3 5 5 8 1 4 3 4 8 2 5 2 3 9 3 5 6 6 1 0 0 2 6 6 8 3 7 8 5 7 3 2 4 1 0 1 2 4 7 4 4 8 1 5 1 7 8 7 6 5 6 1 2 7 7 7 2 6 3 4 5 7 0 1 1 6 5 8 6 8 9 9 1 4 2 7 4 8 1 5 8 1 2 5 3 9 8 8 3 8 0 7 7 1 8 0 7 7 1 0 0 8 0 9 4 9 0 7 7 1 8 0 7 7 1 3 3 8 0 7 0 2 0 7 6 6 8 9 5 9 2 8 4 5 8 9 3 7 8 9 9 7 6 7 6 3 6 4 6 4 9 1 3 1 3 5 5 8 1 4 3 4 8 2 5 6 8 3 7 8 5 B o m o l o h K e l e p e s t o s t e y n a k e t i D 1 2 / 0 2 0 2 0 0 0 ' R 0 2 / 9 1 0 2 0 0 0 ' R 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R E S N E V O R P I D O H G N E S T I A O S T E S I M E K I A M E L G N A N E S T O B A K I D A O L O A G K , 5 E L U J E H S e s n e v o r P o b a k a w a t u f o M o s t e s i m e k i a M o b a K a l o s t i b e L u t u o V a l e b a h j t o B a p a K o h o s t e r a k a k a k o l e h e p i d e l g n a n e o b a K a s t o s t e l e b e h s t i d a y o s u h t a l l e l h i f o h g n e r e h p o h l t i a b a n a b a y o l a p a s i m a h a h p o H a n a B a y e l e p o s t e h s t N a l e l o l t e L ) a ( a b a h j t e S a y e l e p o s t e h s t N l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K g n a w u b a a s e s T O S T E R A K A K a l e b a h j t o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a y o b e L a p a K o p o p m L i a t a t s i e r F g n e t u a G a m i r i h p o B a y o b e L a m i r i h p o B a p a K O S T E R A K A K . a m i r i h p o B a y o b e L e l a y o b e L a p a K , a t a t s i e r F , a l e b a h j t o B a p a K o l e h e p i d e l g n a n e o b a K a h a w k e r o h a g k a o h ( o s t e b e h s t a l g n e k a b e t e l e h j t i d a y o s u h t a k a n a l e h e n o H e p m e o s i d e b e h s T a y o l o k e h P a l e l o l t e L ) b ( a b a h j t e S a y e l e p o s t e h s t N a s t g n e s n e v o r p i d i s t a f e h t e h t i d a b a b o g k o b a y o l o k e h p a s t a w s i d e b e s i d a y ) a w s i d e b e s i d i s t a f e h t e h t i D a y ) 7 1 u t u o V ( a l o e n a n e l o h g n e l i h e l t e h s t i a a l a k a m a o s i d o g n a o m e a m a s t a f a l t n o H ; a n a b . o e h t o m a s t o k o h l t i d a l l e l h i f a k o h e l a n a b a y e l e p o s t e h s t n e s n e v o r p i d a y e l e p o s t e h s t n a s t o s t e l e b e h s t i d o h g n e l i h e l t e h s t i a a l a k a m a k a n a b a y e l e p o s t e h s t n ) 7 1 u t u o V ( o l e h e p i d e l g n a n e o b a K o n a s i d e b e h s t a y g n o s t a f a l t a m e l g n o l l o p a h t i o b o b a e s e l a b o h e l i d a p a p i d a s i a m a s t o H e l e l h o b a w h o b a e S e l a b o h a l e l o l t e L o l l o p a h t i o B e l i d a p a p i D . g n a h e m a a b a m e t a h t e g k a b e l o h o m m i d a p a p i D a y e l e p o s t e h s t N a w r o B a k i r f A ) 0 4 u t u o V ( This gazette is also available free online at www.gpwonline.co.za

24 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 24 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 25 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e S 0 0 0 ' R B O L O A G K , 5 E L U J E H S A L A P E S A M M I D O H O T E S I M E K I A M E L G N A N E S T O B A K I D o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 6 7 1 7 7 5 1 6 1 2 3 2 0 6 9 3 5 5 1 O S T E R A K A K 25 8 7 8 2 9 6 8 7 8 2 9 6 a s t o s t e l e b e h s t i d a o e n a n a m ; e h s t a f a s t o h e l t n a h a l e h p o h e l ; e l t o b e l o l l o p a h t i o b a s t a k a b i d ; a w l h a l i d a y o l o a t ; o m e t a s t i r e t s a d n i i d e l i d u a l h a h o b , i m o n o k i e l a b a h j t e s a w o e h t o m a w o l a r o m e l ; ) o e h t o m a w o l a r o m a b o l o h o b a s t e l e y n e k a s o h ( i k e w l h o b a s t a y . a b a h j t e s a y o s t e l e r i h s t a o e n a n a m ; a b a h j t e s o s i a m a s t e l i s t e m e s t i d e l e y n e k o h , o e h t o m a w o l a r o m a s t o e h t o m a s t o s t e l e b e h s t i d ; e a h a m a s t a l e s t i d e l e s a l t e s e h t e h p e h t e h p e s a s t i a l a p e s a m m D a l g n e k a b g n e k a b i d i s t e l e b e s a b a y e s t e l l e n e k e a w g k e m a s i d e b e b e s o h a k i s t e b e s o m a y o h e h t a s t e k e a k o h e t e l e h j t a l a p e s a m m i d a l e h e n a k o H e l g n e n a p o K e l o e n a n e L a l e l o l t e L a b a h j t e S a y o s t e b e h s T a l e s t i d ; o h a e m e l a l e s t i d a y o l e m o k o h l t : a b a h j t e S a y o s t e b e h s T a l g n e l i h e s t e k E e l o e n a n e L a y o s i a t a t e l e w s t i s i p a p i o h , g n a l e t a l e s t a b a h j t e S a y o s t e b e h s T a l g n e l i h e s t e k E ) 1 1 u t u o V ( 6 1 2 3 2 6 1 2 3 2 . e a h e l a w o s u m m a y g n a h e m a e o a l e m e l a l a p e s a m M a y a w g k e M a w o a l o M a l e t a l a l a p e s a m M 4 2 0 5 1 2 2 9 4 1 4 1 6 6 5 4 0 5 4 2 0 5 1 2 2 9 4 1 4 1 6 6 5 4 0 5 a w k o l h o h a h a k o l a w j , e l a n e h s e f o r p e s a k a w l l o b a l h o h e l a w l l e p u r o h g n e l a p e s a m m i d g n e m a h a h p e s t o l o k i d a b i t u h t i a b a r i h a k o H a b i n o k g o B a y e l e p o s t e h s t N a l e l o l t e L ) a ( . o h o l o k i t a y o h a k o h e r a h a k g n a h e m a a o a l o m a a l t o g k a m e k o e h t o m a w o l a r o M g n o s t e b e h s t a y n e k a k o h a l a p e s a m m i d o h e r a h a k i n o g k o b a h a o h a k e t e l e h j t i d a y g n o l o a t o s t a f a l t n a s t e h e h s t o h e l a s i m a h a h p o H a s t e t e l e h j t i D a y o l o a T a l e l o l t e L ) b ( . a l a p e s a m M a s t e t e l e h j t i D a y o l o a T a w o a l o M e a h e L a w o s u m M o h e r a h a k o l e p a q i a m a y g n o l o a t o h e k o h l t e l i j e n e a b g n e t o b g n o s t e b e h s t a y n e k a k o h a l a p e s a m m i d o h o s u h t i d a k a n a l e h e n o H e l i j e n E a b g n e t o B a y o l o a T a l e l o l t e L . i j e n e a b g n e t o b a s t a f a l t n o h e l e s a k a l t o m a y o s i d e b e h s t a s t o k o f a k o h e l e a l a p e s a m m a w o e h t o m a w o l a r o m o h e k o h l T . g n e t a s t e t e l e h j t i d a s i m a h a h p a k o h o s t a f a l t n g n o s t e b e h s t a y n e k a k o h e t e l e h j t i d a g n e t a h t a m a l a p e s a m m i d a s u h t a k o H a l a p e s a m M a w a h j t o b o l a r o M a l e l o l t e L ) c ( a h a N a l o l t o l t e L ) 7 u t u o V ( a h a N a l o l t o l t e L ) 7 u t u o V ( a h a N a l o l t o l t e L ) 7 u t u o V ( ) 4 u t u o V ( o s t e S a y i j e n E ) 6 2 u t u o V ( o h a l a h a k o l h o h a h a k o l a w j e s t i s t e o e h t o m o b e l o s u p a y a w g k e m a s t e o h e l a n o s t a y i s t e b e s e m a s t e o h a l a p e s a m m i d a s u h t o H a y a w g k e M a y o s t a f a l t N a l e l o l t e L o r e r e M e l o l e n a p o K a y o s u P G N A H T E H P I A E L O L T A M This gazette is also available free online at www.gpwonline.co.za

26 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 26 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 27 27 5 8 6 7 8 2 5 1 5 8 6 7 8 2 5 1 e s t o s i h p o h l t i d o h a y o h o t a h o b e l e 9 1 / 8 1 0 2 a k a w s i b e s t e e t e l e h j t i d a y o s u h t a y 2 - a l a p e s a m M a l o e h t o m a w o l a r o M a l e l o l t e L a k a s u h t o h e l g n e n a p o k a o n a a m a y o s t e k a s i a m a s t a k o h o p o r o t e s t e m a s t a l a p e s a m m i d o h g n e k a p i d a n e k o h a l g n e k a b a h j t n ; g n e r e h p o h l t i e s a b a h j t e s o h o s t e l e b e h s t i d a k g n a n a l e h e n e a b a h j t e s a y o e h t e m e l e n a y n e s t o b e w g k i d , g n e r e h p o h l t i a a p a l a m a l a p e s a m M 7 7 4 4 0 9 1 7 7 4 4 0 9 1 . o e h t o m a w o l a r o m a b o l o h o b a h a w g n n e k o h e l ) a h e l e a w l t o h a k g n e w s t n e o b e l a h j t o b o b o l u d o b a k o h a l a p e s a m m i d o h e l a h t i p a h k a s t o s u h t i d a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o K e l o e n a n e L g n o s t e b e h s t a y n e k o H a l g n e n a p o K e l o e n a n e L a l e l o l t e L , g n a w s i d o g n a s o b o l u d o b a y o s t a f a l t n e s t i d e l e y n e k o h ( g n o n a a m o b e l g n e t o b o l u d o b a y e s a k a l t o m a y o a r o m o l l a h s t a l e m a l t ) a l a p e s a m M ( a h a N a l e s a k a l t o M 7 6 8 1 0 6 7 6 8 1 0 6 a s e s t g n e k a b i d a w r o B a k i r f A a b i h a a b a l g n e k a b a l t e y n e m o h o l l e l h i h p e l , o l e h p o b a b g n e l o b a s t a f a l t n a l t e , a k a b e s a y o s t a f a l t n ) e l a h t i p a h K ( i n a s i h a o B a y o h o m m e l g n e n a b o t e e l a h t i p a h k a e t e s t a m a p a h o h e l a l e h o h a k o h e l e g n e w u a w l h e s t g n e k a b i d a l e t e s t o h e l a l a q o h , o n a e l a s t e o H o n a s i d e b e h s T a y e l e p o s t e h s t N a l e l o l t e L . o s t e r a k a k a k e l t n a h g n e w s t e b e s 9 6 6 6 8 2 6 0 0 0 3 3 9 6 6 3 5 2 6 . a l a p e s a m m a s t a b a h j t e s a s t g n a w g n a l a p i d a g n a r g n a r a m a s t o s t e l e b e h s t i d o h e t e l e h j t i d a y o s t e b e h s t e l i d o a l o b a b a h j t e s a s t g n a w g n a l a p i d a w o e h t o m a w o l a r o m a y o s t a f a l t n e l o h a k a s i k a l t o p o h a l g n e k a b e t e l e h j t i d a y o s u h t a k a n a l e h e n o H g n a w g n a l a p i D a g n a r g n a r a M a l e l o l t e L ) a ( , o l o a t , a n a w a l e m , o n a a m a y o s t e k a s t e h e h s t o h e l a l a p e s a m m a a b a h j t e s a s t g n a w g n a l a p i d a g n a r g n a r a m a y o l o r a k g n e l e o e s t a b a h j t e S a s t 3 3 5 7 0 1 3 3 5 7 0 1 a l e s t i d , e h t e h p e h t e h p e s a l i d e s e l a l l e k o b o h e l , e a h a M a y a p e h T a y o l o a T a w a w g k o M a h e h t o h a w o t a b e l a s t a l a p e s a m m i d a s u h t o H a p e h T a y o l o a T a y a w g k e M a l e l o l t e L ) b ( a w o e h t o m a w o l a r o M a w o s t e b e h s t a w o l a r o M a l a w e L e l e w s t i s i p a p i o h a l a p e s a m m a s t a l e s t i d a g n a r g n a r a m o h o g k o r a m e l g n e a h a M a s t a l e s t i D a y 9 3 1 9 6 7 3 3 8 0 8 8 2 6 5 0 1 8 4 3 o s t e l e r i h s t e s t i d e l e y n e k o h , a w k o l h o b a w s t e o h e l g n e b a h j t e s a w h s t n o b o h o s t e l e b e h s t i d a b e t e n n o b a s t e o h a n a w k a n a w h i k e w l h o b e l i s t e M a y o l e m o k o h l T g n o s t e b e h s t a y n e k a k o h a l a p e s a m m i d a s t e h e h s t o h ; e h s t a f e l a s a l t a k a i s t e m a y e l e p o s t e h s t n e l a b i d e s a y a s t e h e h s t o h ; g n e w s t i s i d o g n e s t l o l u d o b a s t g n e k a b i d e t e k a b a m a y o s i d e h p a l o e n a n e l a s t e h e h s t o h ; i s t e M a y o h e k o h l T a s t e k e j o r p i d a s t e l i s t e m a k a n a l e h e n o h ; e a h a m a s t g n e l a p e s a m m i d o l o h o l o h a h o s t e l e b e h s t i d a b g n e t o b a s t a f a l t n o h e l o a r o m g n e s t e l l a s e s t . g n e l i h e m a e s t g n e l a p e s a m m i d o l l e m o k a y o l l o m i k a s t e k e j o r p i d a y o s t o k o h p a s i k a l t o p a k o h g n e n a p a f e s t i k e w l h o b a s t e l i s t e m a s t e k e j o r p i d g n o s t e b e h s t a y n e k o h e l o n a a m a y k i o s t e k f A a s i a m a s t l i o H a l o e h t o M a w o l a r o M a l e l o l t e L ) a ( i s t e M a s t o s t e l e b e h s t i D ) 4 u t u o V ( o s t e S a y ) 6 2 u t u o V ( i j e n E a h a N a l o l t o l t e L ) 7 u t u o V ( g n a w g n a l a p D i ) 5 3 u t u o V ( i k e w l h o B e l i s t e M ) 6 3 u t u o V ( g n a w g n a l a p D i ) 5 3 u t u o V ( 6 0 5 4 0 1 1 3 2 0 9 9 8 4 1 4 0 6 4 1 6 9 2 O S T E R A K A K 0 0 0 7 5 9 1 0 0 0 7 5 9 1 g n o s t e b e h s t a y n e k o h ; a l a p e s a m m o h e r a h a k o l o h e s e s g n e k a b e s a b a h j t e s g n a s t e l e b e s o a w o t a b e l a w o l o h o m o o e h t o m a w o l a r o m i s t e M a y o h e k o h l T a y o l o a T a s t e k e j o r p i d e l i s t e M a y o l e m o k o h l T a l e m a l t a k o h a b i n o g k o b e l g n a n o o l o h o m o o e h t o m a w o l a r o m o h e k o h l T a y o l o a T a s t e k e j o r p i d e l e a h e l a i s t e M a y o l e m o k o h l T a w h g n o s t e b e h s t g n e w g n n e k o h o b a e s e l a b o h e l a s i a m a s t o h a p a k . o e h t o m a w o l a r o m a s t o k o h l t i d o h a l h a g k e s e l a b a l t e i s t e M a y a w a w k o l h o b e l o e l i b o e s t e f o s t o g n e s o i k e w l h o b a s t e l i s t e m a w o e h t o m a w o l a r o m a l o t e f o h e l a s t a f a l t n o h , a h j t e s a h e h t o H o e h t o M a w o l a r o M a b o l o h o B a l e l o l t e L ) b ( a p a k a l a p e s a m m a s g n e k a b e s o l o g k e s t a k a b i d g n a s t e l e b e s o o e h t o m a w o l a r o m o h i s t e m a s t a w s i d e b e s i d g n a y n a p o k o a w o t a b e l a w o t a b e L a b i k e w l h o B e l i s t e M ) 6 3 u t u o V ( B O L O A G K , 5 E L U J E H S A L A P E S A M M I D O H O T E S I M E K I A M E L G N A N E S T O B A K I D 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e S 0 0 0 ' R 6 3 1 0 9 1 1 9 1 8 8 6 1 1 7 1 3 1 2 a l g n e k a b a l a p e s a m m a w o l a r o m g n e s t e l l a s o a w o e h t o m a w o l a r o m a s i d e f a k o h a l g n e k a b e l a h t i p a h k a y e t e l e h j t a k a n a l e h e n o H a l o e h t o m a w o l a r o M a l e l o l t e L ) b ( o r e r e M e l o l e n a p o K a y o s u P . a l a p e s a m m a w a w u d o k e k g n e w s t n e s o o e h t o m a w o l a r o m a h j t e s a h a o h e l a s t a f a l t n o H a l g n e w u d o K o n a m u h p i o B a l e l o l t e L ) a ( o r e r e M e l o l e n a p o K a y o s u P O E H T O M A W O L A R O M A E L O L T A M a l a p e s a m M ) 4 u t u o V ( o s t e S a y o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V This gazette is also available free online at www.gpwonline.co.za

28 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 28 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 29 29 A O L O A G K , 6 E L U J E H S G N E L I H T E G K I A O E N A N A M A L G N E K A B E S N E V O R P I D O H O S T E S T A L T A S T O B A K I D 5 8 6 9 2 7 4 0 0 0 4 5 9 5 8 6 5 7 7 3 O S T E R A K A K 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 6 2 8 1 7 2 2 0 0 0 0 0 8 6 2 8 1 7 4 1 9 5 8 7 5 4 2 0 0 0 4 5 1 9 5 8 3 0 3 2 e a w g k e M a y o s t a l a l t a h p e l o s t a f a l t n e t e l e h j t i d a k a s u h t o h ; o l e h p o b a u f a m a y a n a i r e m a s i a m a s t o h e l a n a l e h e n o h a l g n e k a b g n e m e a w g k e m a s t e k e o h ; g n i s t e b e s o M o h e s t e l e r i h s T e l o l e h p o B o k o h l t i d a y o l l e l h i h p a s i k a l t o p o h ; a h a N a y o l e h p o B a y e s n e r o h s n I a s t a w s i d e b e s i d o h o l l e a g k a l e m a l t o h o l e h p o b a l a l a k e l a h s t n o g k o h ; o e h t o m a y o l e h p o b a y o l e m o k o h l t a h a w l l e f e l o h a l g n e k a b i s t o k a l g n e k a b g n e w s t i s i k o l o o l l e f e t a w a w g k o m a h e h t o h ; a h a N a y o l e h p o B a y e s n e r o h s n I a y g n o s t e s i k o t o l e h p o B a y a h j t e M o h a l a w e l a k o l e h p o b a y o s t e l e b e h s t a s t o n u k i d a s t e k e o h ; e l e p a k a s o h t e h p e s a k a n a l e h e n a k o h o e h t o m a b o l e h p o b a y o l e m o k o h l t . o l e h p o b a y o l e m o k o h l t a b i n a l e h e n a b o h a w s t o h o s t e l e b e h s t i d a k e r a l g n e k a b o e h t o m a w o l a r o m a k a n a l e h e n o h o l e l h i h p i o b e l i n o g k o b a s t a f a l t n o h ; a h a N a y o l e h p o B a y e s n e r o h s n I a b g n o s t e s i k u t i o b a h a N a l o l e h p o B o e h t o m a w o l a r o m a b o l h a l h o h e l a s i d o h e l o h o m m a h o s t e b e h s t , e t e l e h j t a y o s i d e b e h s t a s t a f a l t n a k o h g n e s e s a h e h t o H a l g n a h o l o l t o a s e e s n e r o h s n I a l e l o l t e L o l o k e S a l o a r o m ) 4 1 u t u o V ( o l e h p o B ) 6 1 u t u o V ( . g n o l o k i d e s a k a l t o m e l i k e w l h o b a s t , i s t e m a y o n a l e h e n ; g n a k o l a s o o l o k e s a w o e h t o m a w o l a r o m a s i d e f o H g n e s t e l l a S o o e h t o m a w o l a r o M a l e l o l t e L o e h t o M a y o t u h T o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V This gazette is also available free online at www.gpwonline.co.za

30 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 30 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 31 1 3 0 2 6 2 3 1 3 0 2 6 2 3 . g n e t o l l e m u t e l g n a n e m o k s E o e s t g n e k a b i d o n a h p a b g n e l o b a s t a f a l t n a k o h e l e e s a k a l t o m a w o e h t o m a w o l a r o m a y o s t a f a l t n e l o l l o b a h l t e l o e h t o m a w o l a r o m a h a w g n n e k o h , o l u d o b a s t e s a k a l t o m a s t o a r o m g n e s t e l l a s e s t e l a n a s t e b e s ) m o k s E ( a h a N a l e s a k a l t o M a k o h m o k s E o h e l a h t i p a h k a s t o s u h t i d a k a n a l e h e n o h a k a h a N a l e s a k a l t o M a l g n e n a p o K e l o e n a n e L g n o s t e b e h s t a y n e k o H a l g n e n a p o K e l o e n a n e L a l e l o l t e L 9 0 5 6 8 8 7 2 1 9 0 9 9 7 9 5 5 9 8 6 O S T E R A K A K 2 2 9 6 8 8 2 0 0 0 6 2 2 9 0 8 8 2 o l e m o k o h l T a l e m a l t o h a b i n o g k o b e l g n a n o o e h t o m a w o l a r o m g n o s t e b e h s t a y n e k o h ; g n e l a p e s a m m o l o h e s e s g n e k a b e s a t a g n e m e a y o l e m o k o h l T g n o s t e b e h s t g n e w g n n e k o h o b a e s e l a b o h e l a s i a m a s t o h a p a k i s t e M a y o h e k o h l T a y o l o a T a s t e k e j o r p i d e l i s t e M a y . o e h t o m a w o l a r o m a s t o k o h l t i d o h a l h a g k e s e l a b a l t e i s t e M a y o h e k o h l T a y o l o a T a s t e k e j o r p i d e l e a h e l a i s t e M e s t e m o h a w o t a b e l a s o l o h e s e s a k a b e s a p a k a l a p e s a m m a s t e l h o s t a k a b i d g n a s t e l e b e s o o e h t o m a w o l a r o m o h i s t e m a s t a w s i d e b e s i d a w o t a b e L g n a y n a p o k e s t a w o t a b e l a s t i k e w l h o b a s t e l i s t e m a w e l a g k a w a l o t e f o h e l a s t a f a l t n o h , a h j t o m o o s t e b e h s t a w o l a r o m a h e h t o H a w o e h t o m a w o l a r o M a l e l o l t e L ) b ( 31 3 0 3 6 1 6 1 8 2 1 8 0 0 1 5 7 1 8 0 6 a y o l e m o k o h l T a s t e k e j o r p i d g n o s t e b e h s t a y n e k o h a k a l a p e s a m m i d a s t e h e h s t o h ; e h s t a f e l a s a l t a k a i s t e m a y e l e p o s t e h s t n e l a b i d e s a y o s t e l e r i h s t e s t i d e l e y n e k o h , a w k o l h o b a b a h j t e s a w s t e o h e l a w u a w l h a i d o s t e l e b e h s t i d e t e n n o b g n a s t e o h g n e k a p i d a n e k o h o h ; g n e w s t i s i d o g n e s t o l u d o b a s t g n e k a b i d e t e k a b a m a s i d e f o h a l o e n a n e l a s t e h e h s t o h ; i s t e M a y o h e k o h l T a y o l o a T e l i s t e M . g n e l i h e m a e s t g n e l a p e s a m m i d o l l e m o k a y o l l o m i k a s t e k e j o r p i d a s t e h e h s t 3 5 3 9 2 3 5 3 9 2 a s y o s t a f a l t n e l g n e n a b o t e e l a h t i p a h k a b i d e t e s t o b a l e h o h a k o h e l e g n e w u a w l h e s t a k a b i d o h a l e t e s t o h e l , a l a q o h , o n a e l a s t e o H e l o h o m m o n a s i d e b e h s T a l a l e l o l t e L a k e l t n a h g n e w s t e b e s a s e s t g n e k a b i d a w r o B a k i r f A a b i h a a b a l g n e k a b a l t e y n e m o h o l l e l h i h p e l , o l e h p o b a s t a f a l t n a l t e l , a k a b e s a y o s u h T ( i n a s i h a o B a y e l e p o s t e h s t N a h a N a l o l t o l t e L ) 7 u t u o V ( . o s t e r a k a k ) i k i n e g k e t e S a y o s t o k o h p a k s i k a l t o p a k o h i k e w l h o b a s t e l i s t e m a s t g n e n a p a f e s t e k e j o r p i d g n o s t e b e h s t a y n e k o h e l o n a a m a y o s t e k a s i a m a s t o H a l o e h t o m a w o l a r o M a l e l o l t e L ) a ( i k e w l h o B a s t e l i s t e M e l a n a w k a n i k e w l h o b a s t e l i s t e m a k a k a n a l e h e n o h ; e a h a m a s t a l a p e s a m m i d o l o h o l o h a h o s t e l e b e h s t i d a s t a f a l t n o h e l o a r o m o l l a h s t i s t e M a s t o s t e l e b e h s t i D ) 6 3 u t u o V ( ) 4 u t u o V ( o s t e S a y i j e n E ) 6 2 u t u o V ( 9 1 / 8 1 0 2 e o b a K g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R 0 0 9 1 9 ) 6 1 2 3 2 ( 6 1 1 5 1 1 B O L O A G K , 6 E L U J E H S G N E L I H T E G K I A O E N A N A M A L G N E K A B A L A P E S A M M I D O H O B A K I D o h a l a h a k o l h o h a h a k o l a w j o s u p e l o e h t o m o b a y g n e w g k e m o s t i s t o b a k o h e l a n o y a y i s t e b e s e m a h t e h p o h a l a p e s a m m i d a s u h t o H a y a w g k e M a y o s t a f a l t N a l e l o l t e L o r e r e M e l o l e n a p o K a y o s u P o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V . g n a h e m a o e a h e l a w o s u m m a w a n a w a l o m e l a l a p e s a m M a y a w g k e M a w o a l o M a l a p e s a m M This gazette is also available free online at www.gpwonline.co.za

32 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 Act No. 14 of 2018 Division of Revenue Amendment Act, 2018 32 This gazette is also available free online at www.gpwonline.co.za Molao wa Tokiso wa Dikarolo tsa Lekeno wa 2018 Nmr 14 ya 2018 GOVERNMENT GAZETTE, 17 JANUARY 2019 No. 42166 33 33 9 1 / 8 1 0 2 e o s i k o T g n e w s t i s i k o l 0 0 0 ' R A o m o l o h K o s i k o T 0 0 0 ' R 9 1 / 8 1 0 2 a k e o b a K g n o h o o l h e s 0 0 0 ' R A O L O A G K , 7 E L U J E H S A W U D O K A Y O L E M A L T A L G N E K A B G N A W U B A A S E S T o s t e s i m e k i a M o b a k a l o s t i b e L u t u o V 1 9 5 3 2 3 0 0 0 0 0 2 1 9 5 3 2 1 . a w u d o k a l e m a l t a k o h a l g n e k a b e l o l t a m a h a w l l o k o l o h a l g n e k a b a n a l e h e n o H e s n e v o r P a y a w u d o K a y o l l o m K a l i e l o l t e L 0 0 0 0 6 2 1 9 5 3 8 5 0 0 0 0 0 2 0 0 0 0 6 2 1 9 5 3 8 3 O S T E R A K A K . a w u d o k e k g n e w g n n a a a p a l a m o h o l u d o b a y a n a w k a n a y o s u h t a l g n e k a b e t e l e h j t i d a y o s u h t a k a n a l e h e n o H e s n e v o r P a l o l t a M a y i s t a m o Q a l e l o l t e L o r e r e M e l o l e n a p o K a y o s u P o h t a B a b o l u d o B ) 8 3 u t u o V ( ) 4 u t u o V ( o s t e S a y This gazette is also available free online at www.gpwonline.co.za

34 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 17 JANUARIE 2019 No. 42166 35 This gazette is also available free online at www.gpwonline.co.za

36 No. 42166 GOVERNMENT GAZETTE, 17 JANUARY 2019 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