Division of Revenue Act, 2014 (Act No. 10 of 2014)

Chapter 6 : General

38. Regulations
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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 it is necessary to prescribe for the proper implementation or administration of this Act.