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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IA: Advance Tax Rulings

76M. Withdrawal or modification (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) The Commissioner may withdraw or modify an advance tax ruling at any time, subject to the requirements of this section.


2) Notice of the withdrawal or modification of an advance tax ruling must be published in such manner and media as the Commissioner may deem appropriate.


3) The notice of withdrawal or modification may be made in such manner and in such form as the Commissioner may prescribe: Provided that such notice must include the following information—
a) the title or number of the advance tax ruling being withdrawn or modified;
b) if a modification, a summary of the changes made; and
c) the effective date of the withdrawal or modification.


4) If the advance tax ruling is either a binding private ruling or a binding class ruling, the Commissioner must first provide the applicant with notice of the proposed withdrawal or modification and a reasonable opportunity to state any proposition of law or fact relevant to the decision to withdraw or modify the ruling.