Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part VI : Miscellaneous16. Division of responsibility |
| (1) | The Commissioner will be responsible for administering this Act and the Levy Act, in accordance with the provisions of the Tax Administration Act, together with the assistance of the Regulator as described in subsection (2). |
| (1A) | Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act. |
| (2) | The Regulator will be responsible for— |
| (a) | the verification of the fair market value of any unpolished diamond; |
| (b) | the verification of the quantity and quality of any unpolished diamonds described in paragraph (a); and |
| (c) | the verification of any other information that the Commissioner and the Regulator agree will assist in administering this Act or the Levy Act. |
| (3) | [Deletion of subsection (3) by the Tax Administration Act, 2011 (Act No. 28 of 2011).] |