All chapters have been extensively updated, with the authors thoroughly unpacking the chapters on information gathering and dispute resolution. The 2nd edition has been updated to include all legislation since the 1st edition was published in 2010, and in particular includes the Tax Administrator Laws Amendment Act 2014 promulgated on 20 January 2015. The text provides commentary on the various cases which have adjudicatec the provisions of the TAA and public notices up to and including 30 April 2015. It contains a summary of all the public notices required to be issued by the Commissioner, a comparative table referring to the provisions of the TAA as well as erstwhile equivalent administrative provisions in the Income Tax Act. In addition it contains copies of SARS' public notices, forms and other useful documents.
ISBN | 9781485101413 |
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EISBN | 9781485109549 |
Author | Beric J Croome and Lynette Olivier |
Publisher | Juta Law |