Overview
This bulletin was prepared by Conor McFadden, Francois Joubert,
Margo-Ann Werner, and candidate attorneys Johan Coertze and Khazi
Mashamaite.
In light of the global effort to reduce the emission of
greenhouse gases ("GHG"), the South
African government has taken an active step in mitigating the high
levels of GHG concentration in the atmosphere. The newly
elected president, Cyril Ramaphosa, has signed into law the Carbon
Tax Act 15 of 2019 ("the Act"),
effective from 1 June 2019. The Act takes a pro-environmental
protection approach through the integration of the National
Environmental Management Act 107 of 1998
("NEMA") polluter pays principle read
with tax law.
