Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016 (Act No. 14 of 2016)2. Applications |
| (1) | An application must be— |
| (a) | made under Part B of Chapter 16 of the Tax Administration Act; and |
| (b) | received by SARS on or after 1 October 2016 but by no later than 31 August 2017. |
| (2) | An application may not be made— |
| (a) | by or on behalf of a trust; or |
| (b) | in respect of receipts and accruals from which an asset that has been disclosed to SARS under an international tax agreement was wholly or partly derived. |