Basic Conditions of Employment Act, 1997
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part G : Transitional arrangements67. Applications of new procedures |
A party in a dispute which has not been decided on by a tax board or a tax court before the commencement of these rules may use a procedure provided for in these rules provided that—
| (a) | the procedure sought to be used follows in sequence after the last action taken by either of the parties; and |
| (b) | the period contained in the relevant previous rule has not expired, counting from the commencement date of these rules. |
