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Longstanding members will recall that there has been a series of posts over some considerable years representing the legal action of Business Unity South Africa (BUSA) against the Department of Higher Education and Training (DHET) regarding the Skills Development Levy (SDL) Regulations.
In addition, 2020 has been further complicated by the 4 month holiday from SDL payments announced by President Ramaphosa at the start of the Disaster Mangement declarations and various guidance issues.
The SDL is the means of funding:
* the Sector Education & Training Authorities,
* the National Skills Authority
* the National Skills Fund and
* the Quality Council for Trades & Occupations.
Consequently, we will all understand that receiving only 8 months out of 12 of SDL funding has considerable financial impact upon those structures and institutions.
Please see attached: -
* the DHET reponse to court decisions in legal action taken by BUSA, and
* the SDL Guidance provided by South African Revenue Services (SARS).