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Amendments of Hotel-Receipts Tax Act, 1980 (3)

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Open at its own address /A10-T6W

Hotel-Receipts Tax Act, 1980 [A10-T6W]

As at 7 September 2026. In force from 15 June 1980.

Dates: made 15 June 1980; in force 15 June 1980; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Hotel-Receipts Tax Act, 1980, Act 54 of 1980 [A10-T6W]. Machine: A10-T6W.

Sections (23)

Chapter I. PRELIMINARY

Chapter II. DIRECTOR GENERAL

Chapter III. OFFENCES AND PENALTIES

Section 1. Short title, extent and commencement [S1R-FSJ]

Section 2. Definitions [S1R-FTM]

Section 3. Appointment of Director General [S1R-FVP]

Section 4. Registration of tours operator [S1R-FWR]

Section 5. Prohibition of the occupation of land near a monument without licence [S1R-FXT]

Section 6. Grant of licence [S1R-FYW]

Section 7. Maintenance of records and furnishing of returns [S1R-FZY]

Section 8. Powers of Director General [S1R-G0P]

Section 9. Power to issue directions [S1R-G1M]

Section 10. Power to exempt [S1R-G2J]

Section 11. Registration of owners of a protected monument [S1R-G3G]

Section 12. Prohibition of dealing in antiquities without licence [S1R-G4Y]

Section 13. Grant of licence [S1R-G5W]

Section 14. Maintenance of records and furnishing of returns [S1R-G6T]

Section 15. Powers of Director General [S1R-G7R]

Section 16. Power to issue directions [S1R-G86]

Section 17. Penalty for contravention [S1R-G94]

Section 18. Offences by companies [S1R-GA2]

Section 19. Appeal [S1R-GB0]

Section 20. Cognizance of offences [S1R-GCE]

Section 21. Protection of action taken in good faith [S1R-GDC]

Section 22. Power to make rules [S1R-GEA]

Section 23. Power to remove difficulties [S1R-GF8]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (5)

Amends: Hotel-Receipts Tax Act (Amendment) Act, 1991 [A11-0PP], 6 January 1991. "section 17 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Exempts: Notification S.O. 551(E), dated 18th February, 1983 [N12-1XG], 18 February 1983. "section 4 of the said Act".

Exempts: Notification S.O. 145(E), dated 4th September, 1986 [N12-34F], 4 September 1986. "section 4 of the said Act".

Amends: Hotel-Receipts Tax Act (Amendment) Act, 2007 [A11-C42], 10 August 2007. "section 14 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Amends: Hotel-Receipts Tax Act (Amendment) Act, 1986 [A10-YBP], 14 November 1986. "section 19 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Not held (0)

none

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.