Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart E : Appeal against tax court decision140. Record of appeal of tax court decision |
| (1) | The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the "rules". |
| (2) | Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties. |
