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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part II: Assessments

79B. Withdrawal of assessments (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) The Commissioner may, notwithstanding the fact that no objection has been lodged or appeal has been noted in terms of Part III of Chapter III, withdraw an assessment, which –
a) was issued to the incorrect taxpayer; or
b) was issued in respect of the incorrect year of assessment.


1A) The Commissioner must withdraw any assessment issued in respect of-
a) the estate of a person for the period prior to the date of sequestration; and
b) the insolvent estate of that person,

where the sequestration order is set aside.


2) Any assessment withdrawn by the Commissioner in terms of this section shall for all purposes of this Act be deemed not to have been issued.