Special Investigating Units and Special Tribunals Act, 1996
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 20 : Transitional Provisions264. Continuation of tax board, tax court and court rules |
| (1) | A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act. |
| (2) | Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103. |
