12 June 2025 – Tax Administration Act, 2011, and Superior Courts Act, 2013
Tax Administration Act 28 of 2011 (TAA) – sections 1, 6(3)(c), 59 and 60 of the TAA – Rule 6(12)(c) of the Uniform Rules of Court – section 16(2)(a)(i) of the Superior Courts Act 10 of 2013 – ex parte application – preservation order – curator bonis – senior SARS official – mootness doctrine – SARS search and seizure – authority to institute proceedings – challenge to SARS powers – settlement agreement in tax litigation – judicial oversight in tax enforcement.
