2.    Purpose of Act

 

The purpose of this Act is to ensure the effective and efficient collection of tax by-

 

(a)     aligning the administration of the tax Acts to the extent practically possible;

 

(b)     prescribing the rights and obligations of taxpayers and other persons to whom this Act applies;

 

(c)     prescribing the powers and duties of persons engaged in the administration of a tax Act; and

 

(d)     generally giving effect to the objects and purposes of tax administration.