3     Administration of Act

(1)     This Act must be administered by the Commissioner, in accordance with the provisions of the Tax Administration Act.

[Subsection (1) substituted by section 271 read with paragraph 158(a) of Schedule 1 of Act 28 of 2011]

(1A)   Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.

[Subsection (1A) inserted by section 271 read with paragraph 158(b) of Schedule 1 of Act 28 of 2011]

(2)     In addition to section 9 of the Tax Administration Act, and in accordance with section 10 of that Act, the Commissioner may delegate any power or assign any duty which relates to the collection of-

(a)     contributions payable to the Unemployment Insurance Commissioner in terms of section 9; and

(b)     any information to be submitted by employers in terms of this Act, to the Unemployment Insurance Commissioner.

[Subsection (2) substituted by section 271 read with paragraph 158(c) of Schedule 1 of Act 28 of 2011]