Section 17D: Enforcement
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
17D. Enforcement
Part XI and section 148 of the Income Tax Act shall apply to the collection
of contributions under section 17C, with such modifications, adaptations and
exceptions as may be necessary to enable the Director-General to comply
with section 17C.
[S. 17D inserted by s. 12 (d) of Act 37 of 2011 w.e.f. 15 December 2011.]
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Questions this section answers
- Does the Director-General use income tax collection powers to enforce unpaid pension contributions declared on a tax return?