ARRANGEMENT OF SECTIONS

[Arrangement of Sections substituted by section 32(1) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]

Part I
Interpretation

Section 1 – Definitions

Part II
Registration

Section 2 – Registration

Section 3 – Cancellation of registration

Section 4 – Election for unincorporated body of persons

Part III
Estimates, returns, payments, adjusted estimates, refunds and records

Section 5 – Estimates, returns and payments

Section 5A – Adjustments of estimates

Section 6 – Payments and returns

Section 6A – Refunds

Section 7 – Repealed

Section 8 – Maintenance of records

Part IV

Repealed

Section 9 – Repealed

Section 10 – Repealed

Section 11 – Repealed

Part V
Penalties and interest

Section 13 – Repealed

Section 14 – Penalty for underpayment as a result of underestimation of royalty payable

Section 15 – Repealed

Section 16 – Interest

Part VI
Miscellaneous

Section 17 – Administration of Act

Section 18 – Repealed

Section 19 – Reporting, secrecy and disclosure

Section 20 – Regulations

Section 21 – Short title and commencement

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows: