Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part E : Procedures of tax court47. Costs |
| (1) | Where the tax court makes an order as to costs or if a consent to pay costs is made by a party under these rules, at the request of a party, the registrar may— |
| (a) | perform the functions and duties of a taxing master; or |
| (b) | at the request of the tax court or the party, appoint any other person to act as taxing master on such terms and for such period as the registrar considers appropriate. |
| (2) | The registrar must be satisfied that the person appointed by the registrar to act as taxing master is suitably qualified or experienced to perform the functions and duties of a taxing master. |
| (3) | The fees, charges and rates to be allowed by the tax court are, as far as applicable, those fixed by the tariff of fees and charges in cases heard before the Division of the High Court within which area of jurisdiction the tax court sits. |