Section 15 (SDL) – Appointment of inspectors

15     Appointment of inspectors


(1)     A labour inspector appointed in terms of section 63 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), is regarded to be an inspector for the purposes of this Act in so far as it relates to the collection of levies by a SETA or its approved body.


(2)     The Director-General must, by a signed certificate, designate any person appointed in the prescribed manner and against the prescribed criteria as an agent of a SETA or its approved body as an inspector for the purposes of this Act in so far as it relates to the collection of levies by the SETA or approved body, as the case may be.


(3)     An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.

[Subsection (3) added by section 271 read with paragraph 155 of Schedule 1 of Act 28 of 2011]

16     . . . . . .

[Section 16 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]


17     . . . . . .

[Section 17 repealed by section 271 read with paragraph 156 of Schedule 1 of Act 28 of 2011]