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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

C.2 Assessment issued before effective date


Where an assessment was issued in terms of the Act before the effective date and no objection against that assessment was lodged before that date—

(a) rule 3 of Part A shall apply only where the request for reasons is delivered to the Commissioner after the effective date and that request is delivered to the Commissioner within the period contemplated in rule 3(1)(a) or (b);
(b) rule 4 of Part A shall only apply to an objection against that assessment, where—
(i) that objection is lodged within the period prescribed in that rule; or
(ii) the period of 30 days within which an objection had to be lodged in terms of section 81(1) of the Act, prior to its amendment by the amendment Act, was extended by the Commissioner in terms of section 81(2) of the Act and the last day of that period falls on a date on or after the effective date.