Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart B : Reportable arrangements39. Reportable arrangement reference number |
SARS must, after receipt of the information contemplated in section 38, issue a 'reportable arrangement' reference number to each 'participant' for administrative purposes only.
[Section 39 substituted by section 45(1) of Act No. 44 of 2014]
