| (2) | An appeal against a decision of the tax court lies— |
| (a) | to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or |
| (b) | to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if— |
| (i) | the president of the tax court has granted leave under section 135; or |
[Section 133(2)(b)(i) substituted by section 54 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (ii) | the appeal was heard by the tax court constituted under section 118(5). |
