Arena Holdings (Pty) Limited t/a Financial Mail and Others v South African Revenue Service and Others
The Court held that sections 35(1) and 46 of PAIA, together with sections 67(4) and 69(2) of the TAA, unconstitutionally impose an absolute bar on disclosure of taxpayer information to a requester even where the public-interest override criteria are met. The majority concluded that this absolute insulation from the public-interest override is unreasonable and unjustifiable in terms of section 36, and that a limited reading-in and suspension for 24 months was the appropriate remedy while Parliament cures the defect.
Source excerpt
- Right of access to information
- Freedom of expression
- Privacy
- Taxpayer confidentiality
- Public-interest override
- Constitutional invalidity