| (1) | The tax court may, in dealing with an appeal under this Chapter and on application by an aggrieved party, grant an order for costs in favour of the party, if— |
| (a) | the SARS grounds of assessment or "decision" are held to be unreasonable; |
| (b) | the "appellant's" grounds of appeal are held to be unreasonable; |
| (c) | the tax board's decision is substantially confirmed; |
| (d) | the hearing of the appeal is postponed at the request of the other party; or |
| (e) | the appeal is withdrawn or conceded by the other party after the "registrar" allocates a date of hearing. |
| (2) | The costs awarded by the tax court under this section must be determined in accordance with the fees prescribed by the rules of the High Court. |
[Section 130(2) substituted by section 53 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (3) | The tax court may make an order as to costs provided for in the "rules" in— |
| (b) | an interlocutory application or an application in a procedural matter referred to in section 117(3). |
[Subsection 130(3) inserted by section 536 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
