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

Chapter 5 : Information Gathering

Part C : Inquiries

54. Powers of presiding officer


The presiding officer has the same powers regarding witnesses at the inquiry as are vested in a president of the tax court under sections 127 and 128.


[Section 54 substituted by section 39 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]