83.    Applicability of advance rulings

 

A ‘binding private ruling’ or ‘binding class ruling’ applies to a person only if-

 

(a)     the provision or provisions of the Act at issue are the subject of the ‘advance ruling’;

 

(b)     the person’s set of facts or ‘transaction’ are the same as the particular set of facts or ‘transaction’ specified in the ruling;

 

(c)     the person’s set of facts or ‘transaction’ falls entirely within the effective period of the ruling;

 

(d)     any assumptions made or conditions imposed by SARS in connection with the validity of the ruling have been satisfied or carried out;

 

(e)     in the case of a ‘binding private ruling’, the person is an ‘applicant’ identified in the ruling; and

 

(f)      in the case of a ‘binding class ruling’, the person is a ‘class member’ identified in the ruling.