Section 2

Object and purpose of the Act 

(1) The object and purpose of this Act is to provide uniform procedures for-

• (a) consistency and efficiency in the administration of tax laws; 
• (b) facilitation of tax compliance by taxpayers; and 
• (c) effective and efficient collection of tax. 

(2) Unless a tax law specifies a procedure that is unique to the administration of a tax thereunder, the procedures provided for under this Act shall apply.

(3) This Act shall be interpreted to promote the object of the Act.

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