Tax Administration Act, 2011
R 385
"court"
means—
| (a) | the Constitutional Court acting in terms of section 167(6)(a) of the Constitution; or |
| (b) |
| (i) | a High Court or another court of similar status; or |
| (ii) | a Magistrate’s Court for any district or for any regional division established by the Minister for the purposes of adjudicating civil disputes in terms of section 2 of the Magistrates' Courts Act, 1944 (Act No. 32 of 1944), either generally or in respect of a specified class of decisions in terms of this Act, designated by the Minister, by notice in the Gazette and presided over by a magistrate, an additional magistrate or a magistrate of a regional division established for the purposes of adjudicating civil disputes, as the case may be, designated in terms of section 91A, |
[Paragraph (b)(ii) substituted by section 6 of Act No. 24 of 2015]
within whose area of jurisdiction—
| (aa) | the decision of the information officer or relevant authority of a public body or the head of a private body has been taken; |
| (bb) | the public body or private body concerned has its principal place of administration or business; or |
| (cc) | the requester or third party concerned is domiciled or ordinarily resident; |
[Definition substituted by section 1 of Act No. 54 of 2002]
