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

Chapter 20 : Transitional Provisions

268. Application of Chapter 15


Chapter 15 applies to non-compliance resulting from a continuous failure by a person to comply with an obligation that exists on the date a notice referred to in section 210(2) comes into effect, in which case the date on which the non-compliance occurred will be regarded as the date that notice came into effect.