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), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules

Part F : Applications on notice

64. Judgment by tax court
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(1)The tax court after hearing an application under this Part may reserve its decision until a later date and where the decision is reserved, the judgment must be delivered by the tax court in the manner considered fit.

 

(2)The registrar must by notice deliver the written judgment of the tax court to the parties, or the clerk of the tax board if appropriate, within 10 days of delivery thereof.