Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart VI : Miscellaneous102. Refunds |
[Section 102 heading substituted by section 4 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (1) | [Section 102(1) deleted by section 271, read with paragraph 70(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (1A) | The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if— |
| (a) | that person has failed to furnish a return as required in terms of this Act, until that person has furnished such return as required; or |
| (b) | the refund is claimed by that person after a period of three years after the end of the year of assessment, in the case where that person was not required by any provision of this Act to furnish a return of income for that year of assessment and did not render such a return during the period of three years since the end of that year of assessment. |
[Section 102(1A) substituted by section 271, read with paragraph 70(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
| (2) | [Section 102(2) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (3) | [Section 102(3) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | [Section 103(4) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |