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

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part G : Transitional arrangements

67. Applications of new procedures
Purchase cart Previous page Return to chapter overview Next page

 

A party in a dispute which has not been decided on by a tax board or a tax court before the commencement of these rules may use a procedure provided for in these rules provided that—

(a)the procedure sought to be used follows in sequence after the last action taken by either of the parties; and
(b)the period contained in the relevant previous rule has not expired, counting from the commencement date of these rules.