24.    The Commissioner may absolve any provisional taxpayer from making payment of any amount of provisional tax payable in terms of paragraph 21(1)(a) or paragraph 23(1)(a), if the Commissioner is satisfied that the taxable income which may be derived by such taxpayer for the year of assessment in question cannot be estimated on the facts available at the time when payment of the amount in question has to be made.

[Paragraph 24 amended by section 27 of Act 72 of 1963 and substituted by section 30(1) of Act 88 of 1965, by section 54 of Act 85 of 1974, by section 52 of Act 94 of 1983, by section 12 of Act 44 of 2014 and by section 6 of Act 16 of 2022]