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Income Tax Act, 1962 (Act No. 58 of 1962)


Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part C : Transitional Arrangements

C1. Definitions


For purposes of the rules in this Part, any meaning ascribed to any word or expression in the Act or Part A shall, unless the context otherwise indicates, bear the meaning so ascribed, and—


"effective date"

means 1 April 2003;


"the amendment Act"

means the Second Revenue Laws Amendment Act, 2001 (Act No. 60 of 2001).