National Parks Amendment Bill: briefing & finalisation
NCOP Agriculture, Land Reform and Mineral Resources
07 November 2001
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The
aim of this report is to summarise the main events at the meeting and identify
the key role players. This report is
not a verbatim transcript of proceedings.Â
land and environmental affairs select committee
7 November 2001
NATIONAL PARKS AMENDMENT BILL: BRIEFING & FINALISATION
Chairperson:Â Mr P. Moatshe
Documents handed out:
National
Parks Amendment Bill [B38-2001]
Memorandum on the National Parks Amendment Bill (Department of Environmental
Affairs and Tourism)
SUMMARY
The Committee was briefed on the National Parks Amendment Bill in what was
likely to be their last meeting of the term.Â
After a brief discussion, the Committee agreed to the Bill without
amendments. They then discussed who in
the Committee would attend the Land Tenure Conference and how that would be
financed.
MINUTES
The Chairperson welcomed the members and the representatives from the
Department of Environmental Affairs and Tourism who presented the briefing on
the National Parks Amendment Bill.
Presentation on the National Parks Amendment Bill
Ms T. Mkhwanazi, legal advisor to the Minister of Environmental Affairs and
Tourism, thanked the Chairperson. She
agreed that the briefing would be quick but said she would like to raise some
issues that were considered by the National Assembly. She passed out a memorandum on the Bill that had no legal effect
but could assist them in understanding the Bill. She told the Committee that the Bill had been unanimously
accepted by the National Assembly. She
stated that South Africa National Parks (SANPARKS) was registered as an
enterprise, so it was required to pay value added tax (VAT) on goods and
services rendered including sponsorships and donations. The Department was requesting the amendments
to the principle Act in order to redefine SANPARKS as an association not for
gain. Currently, SANPARKS was granted
informal status as an association not for gain by the Commissioner of Inland
Revenues so that it would not have to pay VAT, but this informal status was
granted on the condition that the Act would be amended to legally change the
status of the organisation. SANPARKS
had actually been de facto exempt from paying VAT for several years, but this
would have to be changed under law. She
stated the conditions that would have to be met, according to Section 1(b) of
VAT in order for SANPARKS to qualify as an association not for gain, and these
conditions had been met for some time according to the requirements of the
South Africa National Parks Act of 1976.Â
She added that no state revenue would be lost since VAT was currently
not being paid by SANPARKS.
Discussion
Mr K. Durr (ACDP) said that, as far as he knew, tax was not paid on donations
received. He believed that the
memorandum had been wrongly written. He
also stated that the South African Revenue Service was not in a position to
exempt taxpayers from paying taxes on donations rendered.
Mr V. Windvoel (ANC) said that he had a problem with amendments on the
memorandum that had not been considered by the National Assembly. He also asked what financial implications
there would be for the government since page 4 of the Bill referred to
financial implications. He added that
he had no problem with the concepts of the Bill, but he needed answers on these
points.
Another representative from the Department replied that, according to current
legislation, SANPARKS was required to pay taxes on donations accepted. He said that there would be no financial
implications on the state, but SANPARKS would be required to pay VAT
retrospectively if this legislation were not passed thereby fulfilling the
conditions of the exemption.Â
Ms Mkhwanazi responded to Mr Durr that Section 1.3 of the memorandum was
actually marked out, so there was no reference to the South African Revenue
Service exempting tax payment on donations rendered. She said that the Bill itself was correct, and this was not an
amendment but a correction of a misprint.Â
With no more questions, the Chairperson read the Motion of Desirability, and
the Bill was agreed to without amendments.Â
The Committee then briefly discussed attending the Land Tenure
Conference in Durban. The Chairperson
was waiting to hear back on the possibility of funding members' accommodation
and travel expenses. Some members
agreed to provide their own travel. The
meeting was adjourned. Â
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