Implementation of Geneva Conventions Act, 2012
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 20 : Transitional Provisions268. 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.
