Taxpayer Olive v Commissioner for the South African Revenue Service (2023/22)
Taxpayer Olive v Commissioner for the South African Revenue Service (2023/22) [2024] ZATC 20 (27 December 2024)
The Tax Court dismissed an application for default judgment, finding SARS had shown good cause for a delayed rule 13(1) ADR notice and awarding costs against the taxpayer.
- Tax Administration Act
- Alternative Dispute Resolution
- Default Judgment
- Condonation
- Employee Tax Incentive
- Test Case Procedure