Page 570 - SAIT Compendium 2016 Volume1

Part C Tax board
Part D Tax court
122 Con ict of interest of tax court members
123 Death, retirement or incapability of judge or member
124 Sitting of tax court not public
125 Appearance at hearing of tax court
126 Subpoena of witness to tax court
127 Non-attendance by witness or failure to give evidence
128 Contempt of tax court
129 Decision by tax court
130 Order for costs by tax court
131 Registrar to notify parties of judgment of tax court
132 Publication of judgment of tax court
Part E
Appeal against tax court decision
133 Appeal against decision of tax court
134 Notice of intention to appeal tax court decision
135 Leave to appeal to Supreme Court of Appeal against tax court decision
136 Failure to lodge notice of intention to appeal tax court decision
137 Notice by registrar of period for appeal of tax court decision
138 Notice of appeal to Supreme Court of Appeal against tax court decision
139 Notice of cross-appeal of tax court decision
140 Record of appeal of tax court decision
141 Abandonment of judgment
Part F Settlement of dispute
142 De nitions
143 Purpose of Part
144 Initiation of settlement procedure
145 Circumstances where settlement is inappropriate
146 Circumstances where settlement is appropriate
147 Procedure for settlement
148 Finality of settlement agreement
149 Register of settlements and reporting
150 Alteration of assessment or decision on settlement
CHAPTER 10
TAX LIABILITY AND PAYMENT Part A
Taxpayers
151 Taxpayer
152 Person chargeable to tax
153 Representative taxpayer
154 Liability of representative taxpayer
155 Personal liability of representative taxpayer
156 Withholding agent
157 Personal liability of withholding agent
158 Responsible third party
562
116 Establishment of tax court
117 Jurisdiction of tax court
118 Constitution of tax court
119 Nomination of president of tax court
120 Appointment of panel of tax court members
121 Appointment of registrar of tax court
TAX ADMINISTRATION ACT 28 OF 2011
106 Decision on objection
107 Appeal against assessment or decision
108 Establishment of tax board
109 Jurisdiction of tax board
110 Constitution of tax board
111 Appointment of chairpersons
112 Clerk of tax board
113 Tax board procedure
114 Decision of tax board
115 Referral of appeal to tax court
SAIT CompendIum oF TAx LegISLATIon VoLume 1