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

Chapter 9 : Dispute Resolution

Part E : Appeal against tax court decision

140. Record of appeal of tax court decision
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(1)The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the "rules".

 

(2)Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties.