Chapter 1 : Administration, Imposition and Recovery of Levy

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1. Definitions

2. Administration of Act

3. Imposition of levy

4. Exemptions

5. Registration for Payment of Levy

6. Payment of Levy to Commissioner and Refund

6B. Electronic filing of statement

7. Payment of Levy to SETA and Refund

7A. [Repealed] Estimated assessments

8. Distribution of Levies paid to Commissioner

9. Distribution of Levies paid to SETA

10. Collection Costs

11. Interest on Late Payment

12. Penalties on Default

13. [Repealed] Applicability of Income Tax Act