1. Relevant to the Pulp and Paper Industry
Environmental Legilsation
Gladys Naylor
Environmental Management
Mondi South Africa

2. The Constitution
Section 24 of the Constitution sets out the environmental right as follows:
24. Environment
(1) Everyone has the right:
(a) to an environment that is not harmful to their health or well-being; and
(b) to have the environment protected, for the benefit of present and
future generations, through reasonable legislative and other measures
that:
(i) prevent pollution and ecological degradation;
(ii) promote conservation; and
(iii) secure ecologically sustainable development and use of natural resources while promoting justifiable economic and social development.

3. Development of Legislation
1994
Environment Conservation Act 73 9f 1989
National Veld and Forest Fire Act 101 of 1998
National Water Amendment Act 45 of 1999
Forestry Laws Amendment Act 35 of 2005
Constitution Act 108 of 1996
National Water Act 36 of 1998
Biodiversity Act 10 of 2004
Air Quality Act 39 of 2004
Waste Act 59 of 2008
Gas Act 48 of 2001
1997
2001
2003
2006
2009
1989
1996
1998
1999
2004
2005
2008
National Environmental Management Act 107 of 1998
National Forest and Fire Laws Amendment Act 12 of 12001
Water Services Amendment Act 30 of 2004
National Energy Regulator Act 40 of 2004
Environment Laws Amendment Act 14 of 2009
Water Services Act 108 of 1997
National Forests Act 84 of 1998
Protected Areas Act 57 of 2003
Electricity Regulation Act 4 of 2006

4. National Environmental Management Act (NEMA)
The National Environmental Management Act (NEMA) creates the fundamental legal framework that gives effect to the environmental right guaranteed in section 24 of the Constitution of the Republic of South Africa,108 of 1996
The Act repeals the greater part of the Environmental Conservation Act 73 of 1989
NEMA sets out the fundamental principles that apply to environmental decision making
The core environmental principle is the promotion of ecologically sustainable development

5. National Environmental Management Act (NEMA)
Makes provision for integrated environmental governance
Introduces the framework for environmental impact assessments
Contains far-reaching general duty of care to prevent, control and rehabilitate the effect of significant pollution and environmental degradation, including historic pollution and environmental degradation (Section 28)
A criminal offence to cause significant pollution or environmental degradation
Criminal prosecution of environmental crimes may lead to the incarceration of managers as well as directors of companies

6. National Environmental Management Act (NEMA)
Dictates the duty of care to address emergency incidents of pollution (Section 30)
Penalties – a convicted offender is liable to a fine of R1 million and/or imprisonment of up to 1 year)
Provides for a compliance and enforcement directorate with wide powers to enforce NEMA as well as other environmental legislation – EMIs (“Green Scorpions”)
Provides employees the right to refuse to perform environmentally hazardous work and whistle blowers are protected

7. National Environmental Management Act EIA Regulations
On 18th June 2010 the new EIA Regulations were published and came into effect on 2nd August 2010
EIA Regulations (R543)
Listing Notice 1 (R544) lists activities which require a Basic Assessment
Listing Notice 2 (R545) lists activities which require a Scoping and Environmental Impact Report

8. Air Quality Act
The Air Quality Act regulates air quality in order to protect the environment
Provides for national norms and standards regulating air quality monitoring
Provides for specific air quality measures
Registration Certificates issued under the Atmospheric Pollution Prevention Act (APPA) need to be converted to AQA Air Emission Licenses
Ambient air quality standards put in place

9. Air Quality Act Ambient Air Quality Standards
Sulphur Dioxide
Particulate Matter (PM10)
Averaging Period
Concentration
24 hours
120 µg/m3
1 year
50 µg/m3
Averaging Period
Concentration
10 minutes
500 µg/m3 (191ppb)
1 hour
350 µg/m3
(134 ppb)
24 hours
125 µg/m3
(48 ppb)
1 year
50 µg/m3
(19 ppb)
Nitrogen Dioxide (NO2)
Averaging Period
Concentration
1 hour
200 µg/m3
(106 ppb)
1 year
40 µg/m3
21ppb)

10. Air Quality Act Point Source Emission Limits
Solid Fuel Combustion Installations
(greater than 50MW heat input per unit)
Plant Status
mg/Nm3
Particulate Matter
New 50
Existing
100
Sulphur Dioxide
500
3500
Oxides of Nitrogen (NOx expressed as NO2)
750
1100
under normal conditions of 10% O2, 273 Kelvin and kPa

11. Air Quality Act Point Source Emission Limits
Gas Combustion Installations
(greater than 50MW heat input per unit)
Plant Status
mg/Nm3
Particulate Matter
New 10
Existing
Sulphur Dioxide
400
500
Oxides of Nitrogen (NOx expressed as NO2) 50
300
under normal conditions of 10% O2, 273 Kelvin and kPa

12. Air Quality Act Point Source Emission Limits
Lime Kiln
Plant Status
mg/Nm3
Particulate Matter
New 50
Existing
100
Total Reduced Sulphur (measured as H2S) 10
Oxides of Nitrogen (NOx expressed as NO2)
600
2000
under normal conditions of 10% O2, 273 Kelvin and kPa

13. Air Quality Act Point Source Emission Limits
Recovery Boilers
Plant Status
mg/Nm3
Particulate Matter
New 50
Existing
100
Total Reduced Sulphur (measured as H2S) 15
Sulphur Dioxide 30
300
Oxides of Nitrogen (NOx expressed as NO2)
under normal conditions of 10% O2, 273 Kelvin and kPa

14. Air Quality Act - Penalties
A person convicted of an offense in terms of AQA is liable to a fine of up to R5 million and/or 5 years imprisonment (previously R500 under APPA)
A second time offender is liable to a fine of up to R10 million and/or imprisonment of up to 10 years (previously R2000 under APPA)

15. National Environmental Management: Waste Act (NEM:WA)
Came into effect on 1 July 2009 (with the exception of certain sections)
Regulates waste management in order to protect health and the environment
Provides for institutional arrangements and planning matters
National Waste Management Strategy
Norms and standards such as the classification of waste
Designation of Waste Management Officers

16. National Environmental Management: Waste Act (NEM:WA)
Provides for the licensing and control of waste management activities
Remediation of contaminated land (sections 35 to 41 not in effect yet)
Requires Industry Waste Management Plans
Establishment of a National Waste Information System
Licensing of Waste Management Activities

17. National Environmental Management: Waste Act (NEM:WA)
Sets out compliance and enforcement provisions
Offenses (section 67)
Penalties – an offender could receive a fine of up to R10 million and / or imprisonment of up to 10 years for certain offences (set out in section 68 of the Act)

18. Incentives and Disincentives
Jan 2008
S36B
Income Tax Act
Environmental Capital Expenditure
Tax deduction
Jan 2009
S12I
Income Tax Act
Clean Production Tax Benefits
Tax deduction
Mar 2009
S36C
Income Tax Act
Biodiversity Tax Benefits
Tax deduction
Mar 2009
varied
Elec Regulation Act
RE Electricity Tariffs
Feed in tariffs
Jul 2009
2c/kWh
Customs and Excise Act
Energy Efficiency Levy
Energy levy
Oct2009
R3/bulb
Customs and Excise Act
Light Bulb Levy
Bulb levy

19. Incentives and Disincentives
Sep 2010
per CO2
Customs and Excise Act
Revised Vehicle Taxes
Vehicle Levy ?
R15 – R140
Agreement
Waste Tyre Levy
Tyre Levy ?
R100/ton? ?
Emission Taxes
CO2 tax ?
R/ton?
Waste Act
Extended Producer Responsibility
Paper / packaging levy

20. Environmental Capital Expenditure
“environmental treatment and recycling assets”
“environmental waste disposal assets”
Tax write-off
Tax write-off
Accelerated depreciation allowance
Straight line depreciation allowance
Year 1
40%
Per year 5%
Year 2
20%
Year 3
20%
Year 4
20%

21. Environmental Capital Expenditure
“environmental treatment recycling assets”
“any new and unused air, water, and solid waste treatment and recycling plant or pollution control and monitoring equipment if the plant or equipment is -
utilised in the course of a taxpayer’s trade in a process that is ancillary to any process of manufacture or any other process which, in the opinion of the Commissioner, is of a similar nature;
and
required by any law of the Republic for purposes of complying with measures that protect the environment”.

22. Environmental Capital Expenditure
“environmental waste disposal assets”
“any new and unused air, water, and solid waste disposal site, dam, dump, reservoir, or other structure of a similar nature, or any improvement thereto, if the structure is -
of a permanent nature;
utilised in the course of a taxpayer’s trade in a process that is ancillary to any process of manufacture or any other process which, in the opi9nion of the Commissioner, is of a similar nature; and
required by any law of the Republic for purposes of complying with measures that protect the environment”.

23. Accelerated depreciation allowance
Renewable Energy
Wind, sun, water, biomass
Tax write-off
Accelerated depreciation allowance
Year 1
50%
Year 2
30%
Year 3
20%

24. Possible Future Charges?
NEM: Air Quality Act
Permitted Allowance
exceed
Charge / Excess?

25. Possible Future Charges?
National Water Act
Waste Discharge Charge System
exceed
Charge based on pollutants

26. Why is this important? Duty of Care
Sustainability of our natural resources
Reputational Risk
Criminal Sanctions
What will our legacy be?

27. Questions?