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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part D : Tax court

117. Jurisdiction of tax court


(1) The tax court for purposes of this Chapter has jurisdiction over tax appeals lodged under section 107.


(2) The place where an appeal is heard is determined by the "rules".


(3) The court may hear and decide an interlocutory application or an application in a procedural matter relating to a dispute under this Chapter as provided for in the "rules".

[Section 117(3) substituted by section 50 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]