Section 45B: Recovery of contributions, surcharge or benefit
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.
45B. Recovery of contributions, surcharge or benefit
(1) Subject to subsection (2), the Permanent Secretary may, without
prejudice to any other remedy which the Minister may have, recover any unpaid contribution, surcharge or benefit in the same manner as income tax is
recoverable under Part XI of the Income Tax Act.
(2) Sections 137, 141 and 142 of the Income Tax Act shall not apply to
the recovery of contributions, surcharge or benefit.
[S. 45B amended by Act 25 of 2000.]
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Questions this section answers
- How does the government recover unpaid pension contributions from an employer?