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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part C : Delegations

10. Delegations by the Commissioner


(1) A delegation by the Commissioner under section 6(2)
(a) must be in writing;
(b) becomes effective only when signed by the Commissioner;

[Subsection(1)(b) substituted by section 32 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

(c) is subject to the limitations and conditions the Commissioner may determine in making the delegation;
(d) may either be to—
(i) a specific individual; or
(ii) the incumbent of a specific post; and
(e) may be amended or withdrawn by the Commissioner.


(2) A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty.