Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023

22 January 2025 – Tax Administration Act, 2011

• SARSTC IT 46591 (IT) [2024] ZATC JHB (31 July 2024)

Whether SARS has shown good cause for its default – whether the following factors militate in favour of default judgment or condonation:

1. Prospects of success
2. Balance of prejudice