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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IA: Advance Tax Rulings

76O. Publication and protection of confidentiality (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) A person applying for an advance tax ruling must consent to the publication of the advance tax ruling in accordance with this section.


2) Binding private rulings and binding class rulings must be published by the Commissioner for general information in such form as does not reveal the identity of the applicants or class members,

: Provided that the Commissioner is not required to publish a ruling that is the same as a ruling already published.


3) Information that may reveal the identity of an applicant or class member includes the following—
a) the name, address, and other identifying details of the applicant, as well as any person identified or referred to in the ruling;
b) in the case of a binding class ruling, the name, address, and other identifying details of the applicant for the ruling, as well as of any member of the class to which the ruling applies; and
c) any information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy.


4) Pursuant to section 76Q(7) or section 76R(7), the Commissioner must consider, prior to publication, any comments and proposed edits and deletions submitted by an applicant

: Provided that the Commissioner’s determination regarding the contents of the published ruling is final.


5) The application or interpretation of the Act to a transaction does not constitute and may not be treated as information that may reveal the identity of an applicant or class member or constitute an unwarranted invasion of personal privacy within the meaning of subsection (3) of this section.


6) An applicant for a binding class ruling may consent in writing to the inclusion of information identifying it or the proposed transaction in order to facilitate communication with the class members.


7) The Commissioner must treat the publication of the withdrawal or modification of a binding private ruling or a binding class in the same manner and subject to the same requirements as the publication of the original ruling.