9 July 2025 – Tax Administration Act, 2011, and Superior Courts Act, 2013
Tax Administration Act 28 of 2011 (TAA) and Superior Courts Act 10 of 2013: Section 163 of the TAA – Preservation orders – Section 47 of the TAA – SARS audit powers – Section 21(2) of the Superior Courts Act – Jurisdiction over joined parties – Preservation order – Reconsideration application – Jurisdiction – SARS compliance investigation – Whether the provisional preservation order granted under section 163 of the TAA against Plus (Pty) Ltd and Dodo Africa (Pty) Ltd should be discharged, as requested in their reconsideration application.
