Division of Revenue Act, 2023 (Act No. 5 of 2023)

Chapter 6 : General

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

(a) any matter 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.