It is inappropriate and not to the best advantage of the State to "settle" a "dispute" if in the opinion of SARS—
||no circumstances envisaged in section 146 exist and—
||the action by the person concerned that relates to the "dispute" constitutes intentional tax evasion or fraud;
||the "settlement" would be contrary to the law or a practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or
||the person concerned has not complied with the provisions of a tax Act and the non-compliance is of a serious nature;
||it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; or
||the pursuit of the matter through the courts will significantly promote taxpayer compliance with a tax Act and the case is suitable for this purpose.