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

Chapter 7 : Advance Rulings

83. Applicability of advance rulings


A "binding private ruling" or "binding class ruling" applies to a person only if—

(a) the provision or provisions of the Act at issue are the subject of the "advance ruling";
(b) the person's set of facts or "transaction" are the same as the particular set of facts or "transaction" specified in the ruling;
(c) the person's set of facts or "transaction" falls entirely within the effective period of the ruling;
(d) any assumptions made or conditions imposed by SARS in connection with the validity of the ruling have been satisfied or carried out;
(e) in the case of a "binding private ruling", the person is an "applicant" identified in the ruling; and
(f) in the case of a "binding class ruling", the person is a "class member" identified in the ruling.