On 20 March 2015 Sars announced the amendment of the Rules of Section 21A to the Act, 1964 for the alignment with new Special Economic Zones (SEZ) legislation to be implemented at a later date.
Coinciding with the publication of the rules, Trade and Industry Minister, Rob Davies, on the same day issued SEZ Regulations – made under section 41(1) of the Special Economic Zones Act, 2014 – for public comment, which is due by 30 April 2015 – the initial notice. According to the Department of Trade and Industry's website it is now 07 May 2015.