Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 7 : Advance Rulings85. Subsequent changes in tax law |
| (1) | Despite any provision to the contrary contained in a tax Act, an "advance ruling" ceases to be effective if— |
| (a) | a provision of the tax Act that was the subject of the "advance ruling" is repealed or amended in a manner that materially affects the "advance ruling", in which case the "advance ruling" will cease to be effective from the date that the repeal or amendment is effective; or |
| (b) | a court overturns or modifies an interpretation of the tax Act on which the "advance ruling" is based, in which case the "advance ruling" will cease to be effective 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 "advance ruling" was based is unaffected; or |
| (iii) | the reference to the interpretation upon which the "advance ruling" was based was obiter dicta. |
| (2) | An "advance ruling" ceases to be effective upon the occurrence of any of the circumstances described in subsection (1), whether or not SARS publishes a notice of withdrawal or modification. |
