Section 45C: Enforcement
This section is inserted by Act No 18 of 2016, section 43.
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.
45C. Enforcement
Parts IX and XI and sections 152A, 155, 159A and 160 of
the Income Tax Act shall apply to the registration duty with such
modifications, adaptations and exceptions as may be necessary
to enable the Director-General to comply with section 45B.
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Questions this section answers
- Which enforcement powers does the Director-General use to recover unpaid registration duty?