Tax Administration Act, 2011
R 385
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)Part 1 : Introductory ProvisionsChapter 1 : Definitions and Interpretation2. Interpretation of Act |
(1) | When interpreting a provision of this Act, every court must prefer any reasonable interpretation of the provision that is consistent with the objects of this Act over any alternative interpretation that is inconsistent with those objects. |
(2) | Section 12 must not be construed as excluding— |
(a) | the Cabinet and its committees; or |
(b) | an individual member of Parliament or of a provincial legislature, |
from the operation of the definition of "requester" in relation to a private body in section 1, section 49 and all other provisions of this Act related thereto.
[Section 2(2) substituted by section 22 of Act No. 42 of 2001]
(3) | For the purposes of this Act, the South African Revenue Service, established by section 2 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), and referred to in section 35(1), is a public body. |