| (1) | The powers conferred and the duties imposed upon the Commissioner by or under the provisions of this Act may be exercised or performed by the Commissioner or by any officer under the control, direction or supervision of the Commissioner. |
[Section 3(1) substituted by section 271, read with paragraph 25 (a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
| (2) | [Section 3(2) deleted by section 271, read with paragraph 25(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (3) | [Section 3(3) deleted by section 271, read with paragraph 25(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | Any decision of the Commissioner under the following provisions of this Act is subject to objection and appeal in accordance with Chapter 9 of the Tax Administration Act, namely— |
| (b) | section 6quat(5), section 8(5)(b) and (bA), section 10(1)(cA), (e)(i)(cc), (j) and (nB), section 10A(8), section 11(e), (f), (g), (gA), (j) and (l), section 11D(20)(b), section 12B(6), section 12C, section 12E, section 12J(6), (6A) and (7), section 13, section 15, section 18A(1)(a) (cc), (b), (bA)(dd) and (c), section 22(1) and (3), section 23H(2), section 23K, section 24(2), section 24A(6), section 24C, section 24D, section 24I(1) and (7), section 24J(9), section 24P, section 25A, section 27, section 28(9), section 30, section 30A, section 30B, section 30C, section 31, section 37A, section 38(2)(a) and (b) and (4), section 44(13)(a), section 47(6)(c)(i), section 62(1)(c)(iii) and (d) and (2)(a) and (4), section 80B and section 103(2); |
[Section 3(4)(b) substituted by section 1 of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]
| (c) | paragraphs 6, 7, 9, 13, 13A, 14, 19 and 20 of the First Schedule; |
| (d) | paragraph 4 of the Second Schedule; |
| (e) | paragraphs 5(2), 14(6), 21(2) and 24 of the Fourth Schedule; |
[Section 3(4)(e) substituted by section 2(b) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]
| (f) | paragraphs 10(3), 11(2) and 13 of the Sixth Schedule; |
[Section 3(4)(f) substituted by section 2(c) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]
| (g) | paragraphs 2(h), 3, 6(4)(b), 7(6), (7) and (8), 11 and 12A(3) of the Seventh Schedule; and |
| (h) | paragraphs (bb)(A) of the proviso to paragraph 12A(6)(e), 29(2A), 29(7), 31(2), 65(1)(d) and 66(1)(e) of the Eighth Schedule. |
[Section 3(4) substituted by section 271, read with paragraph 25(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
| (5) | The Commissioner may, in writing, and on such conditions as may be agreed upon between the Commissioner and the Financial Sector Conduct Authority delegate to the Financial Sector Conduct Authority his or her power— |
[Words preceding section 3(5)(a) substituted by section 2(1)(a) of the Taxation Laws Amendment Act, 2018 (Act No. 23 of 2018), GG 42172, dated 17 January 2019 - effective 1 April 2018]
| (a) | to approve a fund contemplated in the definition of a "pension fund", "pension preservation fund", "provident fund", "provident preservation fund" or "retirement annuity fund", subject to— |
| (i) | any limitation or condition as may be determined by the Commissioner in terms of those definitions; and |
| (ii) | the compliance by any such fund with the requirements under those definitions; |
| (b) | to withdraw any such approval if any of the limitations, conditions or requirements listed in paragraph (a) are not met; and |
| (c) | to make a disclosure under section 69(8)(b)(i) of the Tax Administration Act. |
| (6) | Any person aggrieved by a decision of the Financial Sector Conduct Authority to approve or to withdraw an approval of a fund in terms of subsection (5) must, notwithstanding section 219 of the Financial Sector Regulation Act, lodge his or her objection with the Commissioner in accordance with the provisions of Chapter 9 of the Tax Administration Act. |
[Section 3(6) substituted by section 3(5)(b) of the Taxation Laws Amendment Act, 2018 (Act No. 23 of 2018), GG 42172, dated 17 January 2019 - effective 1 April 2018]
| (7) | A decision by the Financial Sector Conduct Authority against which an objection has been lodged is, for the purpose of subsection (6), deemed to be a decision of the Commissioner. |
[Section 3(7) substituted by section 3(5)(c) of the Taxation Laws Amendment Act, 2018 (Act No. 23 of 2018), GG 42172, dated 17 January 2019 - effective 1 April 2018]
