2               Administration of Act

(1)     Subject to subsection (2), the Director-General must administer this Act.

(2)    The Commissioner must administer the provisions of the Act in so far as it relates to the collection of the levy payable to the Commissioner in terms of this Act, in accordance with the provisions of the Tax Administration Act.

[Subsection (2) substituted by section 271 read with paragraph 143(a) of Schedule 1 of Act 28 of 2011]

(2A)  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 (2A) inserted by section 271 read with paragraph 143(b) of Schedule 1 of Act 28 of 2011]

(3)    The Director-General may delegate any part of the administration of this Act, contemplated in subsection (1), to the executive officer of a SETA.

(4)     A delegation in terms of subsection (3)—

(a)     is subject to the conditions the Director-General determines;

(b)     must be in writing;

(c)     does not prevent the Director-General from performing the part of the administration so delegated; and

(d)     may at any time be withdrawn in writing.