South Africa Case Law

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)

Court

Tax Court

Case number

2023/22

Judge

BAM

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