On 08 January 2014 the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 was published. The Preamble to the act reads “To provide for the imposition of the International Oil Pollution Compensation Fund Contributions Levy on persons referred to in Article 10 of the 1992 Fund Convention; to provide for the manner in which the levy is determined; to provide that levies and interest due to be paid to the International Oil Pollution Compensation Fund are a direct charge against the National Revenue Fund; and to provide for matters connected therewith. The following excerpts from the Act could be of value: "levy" means the levy referred to in section 2 and determined in accordance with section 3; Imposition of levy 2. (1) A levy is payable to the Commissioner by any person who, during the tax period, has received contributing oil in total quantities exceeding 150 000 metric tons— (a) in the ports or terminal installations of the Republic, contributing oil which has been carried by sea to such ports or terminal installations; and (b) in any installations situated in the Republic, contributing oil which has been carried by sea and discharged in a port or terminal installation of a non-Contracting State of the 1992 Fund Convention, provided that contributing oil shall only be taken into account in terms of this paragraph on first receipt in the Republic. (2) For the purposes of subsection (1), where the quantity of contributing oil received in the Republic by any person in the tax period when aggregated with the quantity of contributing oil received in the Republic by any associated person exceeds 150 000 metric tons, each person must pay contributions in respect of the actual quantity of oil received by that person, despite the fact that the quantity did not exceed 150 000 metric tons. Determination of levy 3. (1) The Minister must, by notice in the Gazette, determine the rate of the levy for the particular tax period, taking into account the following: (a) The contributions calculated and invoiced by the Director of the Fund in terms of Article 12 of the 1992 Fund Convention in respect of the tax period; and (b) the volume of contributing oil imported in the tax period. (2) The Minister must specify the date on which the levy is due and payable in the notice referred to in subsection (1). Contributions and interest direct charge against National Revenue Fund 4. (1) The Government, in accordance with Article 14 of the 1992 Fund Convention, must pay to the Fund the amount of contributions invoiced by the Director of the Fund in respect of persons liable to pay the levy for the tax period in terms of Article 10 of the 1992 Fund Convention, read with section 2, and any interest on unpaid amounts to the Fund. (2) The total amount which the Government must pay to the Fund in terms of subsection (1) is a direct charge against the National Revenue Fund. (3) The Commissioner is authorised on behalf of the Government to receive invoices for contributions issued by the Director of the Fund in respect of persons liable to pay the levy in terms of section 2. Short title and commencement 5. This Act is called the Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013, and comes into operation on a date to be determined by the President by proclamation in the Gazette.