194.    Application of Chapter

Parts C and D of this Chapter apply only in respect of a tax debt owed by a ‘debtor’ if the liability to pay the tax debt is not disputed under Chapter 9 by the ‘debtor’.

[Section 194 substituted by section 54 of Act 44 of 2014 and section 60 of Act 16 of 2016 effective on 1 October 2012]