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

Chapter 20 : Transitional Provisions

259. Appointment of Tax Ombud


(1) The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.


(2) The first Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.