The powers conferred and the duties imposed upon the Minister by or under the provisions of this Act may be exercised or performed by the Minister personally or, except for the power to issue notices or regulations, delegated by the Minister to the Director-General of the National Treasury and the Director-General may in turn delegate the powers and duties so delegated to him or her to any officer or person under his or her control, direction or supervision.

[Section 4A substituted by section 271, read with paragraph 27 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]