28 July 2025 – Tax Administration Act, 2011
Practice – Postponement – Principles restated and applied.
Tax law – ss 107 and 129 of Tax Administration Act 28 of 2011 – r 44 (7) of Tax Court Rules – whether the Tax Court has the power to upwardly adjust an assessment at the behest of the Commissioner for the South African Revenue Service in the wilful absence of the taxpayer or its legal representatives.
