Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart A : In general5. Practice generally prevailing |
| (1) | A practice generally prevailing is a practice set out in an official publication regarding the application or interpretation of a tax Act. |
| (2) | Despite any provision to the contrary contained in a tax Act, a practice generally prevailing set out in an official publication, other than a binding general ruling, ceases to be a practice generally prevailing if— |
| (a) | the provision of the tax Act that is the subject of the official publication is repealed or amended to an extent material to the practice, from the date the repeal or amendment becomes effective; |
| (b) | a court overturns or modifies an interpretation of the tax Act which is the subject of the official publication to an extent material to the practice from the date of judgment, unless— |
| (i) | the decision is under appeal; |
| (ii) | the decision is fact-specific and the general interpretation upon which the official publication was based is unaffected; or |
| (iii) | the reference to the interpretation upon which the official publication was based was obiter dicta; or |
| (c) | the official publication is withdrawn or modified by the Commissioner, from the date of the official publication of the withdrawal or modification. |
| (3) | A binding general ruling ceases to be a practice generally prevailing in the circumstances described in section 85 or 86. |
