Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022–2020

9 December 2022 – Tax Administration Act, 2011

• SARSTC IT 45710 (ADM) [2022] ZATC CPT (29 November 2022)

Whether the new ground may be relied upon by the applicant on the provisions of rule 32(3), or whether it falls beyond the scope of the type of new ground contemplated in the sub-rule