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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part V: Donations Tax

63. Objection and appeaI (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


The decision of the Commissioner in the exercise of his discretion under section 57(2), section 62(1)(c)(iii), the proviso to section 62(1)(d) or section 62(2)(a) or 62(4), and any determination by the Commissioner under section 55(2)(g) of the value of the mineral rights attaching to any property, shall be subject to objection and appeal.