12 July 2024 – Tax Administration Act, 2011
Taxation – recovery of tax debt from third party in terms of s 183 of Tax Administration Act, 28 of 2011 (the TAA) – whether term ‘tax debt’ envisages existence of assessed tax indebtedness at the time of dissipation of assets to obstruct the collection of tax debt – admissibility of transcript of evidence at inquiry in subsequent proceedings in terms of s 56 of the TAA.
