National Small Business Act, 1996 (Act 102 of 1996)
R 385
Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter III : Miscellaneous Provisions9. Non-qualifying amounts |
Any relief contemplated in this Act shall not apply to any-
| a) | tax, interest, penalty or additional tax which was paid by any person before 1 November 1996; or |
| b) | tax which, where any person is a person contemplated in paragraph (a) or (b) of the definition of "qualifying employer", "qualifying taxpayer" or "qualifying vendor", respectively, in section 1, is payable or becomes payable in consequence of- |
| i) | any return, declaration or information furnished by any person or any representative of such person to the Commissioner before 19 July 1995; or |
| ii) | an investigation into the affairs of such person commenced by the Commissioner before 1 November 1996 and of which such person or any representative of such person was aware. |
