Global Minimum Tax Administration Tax Act, 2024 (Act No. 47 of 2024)10. Administration of Act |
| (1) | The Commissioner is responsible for the administration of this Act and the Global Minimum Tax Act, in accordance with the provisions of the Tax Administration Act. |
| (2) | Administrative requirements and procedures for the purposes of the performance of any duty, power or obligation or the exercise of any right in terms of the Global Minimum Tax Act and this Act are, to the extent not regulated in these Acts, regulated by the Tax Administration Act. |