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Division of Revenue Act, 2022 (Act No. 05 of 2022)

Chapter 6 : General

36. Regulations

 

The Minister may, by notice in the Gazette, make regulations regarding—

 

(a) anything which must or may be prescribed in terms of this Act; or

 

(b) any ancillary or incidental administrative or procedural matter that is necessary to prescribe for the proper implementation or administration of this Act.