Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart F : Powers and duties of Tax Ombud17. Limitations on authority |
The Tax Ombud may not review—
| (a) | legislation or tax policy; |
| (b) | SARS policy or practice generally prevailing, other than to the extent that it relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS; |
| (c) | a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or |
| (d) | a decision of, proceeding in or matter before the tax court. |
