Income Tax Act, 1962 (Act No. 58 of 1962)

Notices

Purchase

(1)	Where a voluntary disclosure agreement has been concluded under section 7, the Commissioner may, notwithstanding anything to the contrary contained in any tax Act, issue an assessment or make a determination for purposes of giving effect to the agreement.

(2)	Any assessment issued or determination made to give effect to an agreement under section 7 is not subject to objection and appeal or internal review.