Housing Development Agency Act, 2008
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart D : Tax court117. 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)]
