Part VI
Miscellaneous

17     Administration of Act

(1)     The Commissioner is responsible for administering this Act and the Royalty Act, in accordance with the provisions of the Tax Administration Act.

[Subsection (1) substituted by section 271 read with paragraph 190(a) of Act 28 of 2011]

(2)     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 (2) substituted by section 271 read with paragraph 190(b) of Act 28 of 2011]

18     . . . . . .

[Section 18 repealed by section 271 read with paragraph 191 of Sch. 1 of Act 28 of 2011]