Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part D : Tax court

122. Conflict of interest of tax court members
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(1)A member of the court must withdraw from the proceedings as soon as the member becomes aware of a conflict of interest which may give rise to bias which the member may experience with the case concerned or other circumstances that may affect the member's ability to remain objective for the duration of the case.

 

(2)Either party may ask for withdrawal of a member on the basis of conflict of interest or other indications of bias, under procedures provided in the "rules".

 

(3)A member of the court will not solely on account of his or her liability to tax be regarded as having a personal interest or a conflict of interest in the case.