Older Persons Act, 2006
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart C : Inquiries54. Powers of presiding officer |
The presiding officer has the same powers regarding witnesses at the inquiry as are vested in a president of the tax court under sections 127 and 128.
[Section 54 substituted by section 39 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
