Acts Online
GT Shield

Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IIIA: Settlement of Dispute

88E. Power to settle and disclosure (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) A dispute may be settled, as contemplated in section 88D, by the Commissioner personally or any official delegated by the Commissioner for that purpose.


2) The Commissioner or the relevant delegated official must ensure that he or she does not have, or did not at any stage have, a personal, family, social, business, professional, employment or financial relationship with the person concerned.