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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

87. Members of courts not disqualified from adjudicating (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


A member of any tax court or a judge of any division of the High Court of South Africa shall not solely on account of his or her liability to be assessed under this Act be deemed to be interested in any matter upon which he or she may be called upon to adjudicate thereunder.