271. Amendment of legislation
The Acts listed in Schedule 1 are amended to the extent set out in that Schedule.
Category: Chapter 20 – Transitional provisions (TAA)
Section 272 (TAA) – Short title and commencement
272. Short title and commencement
(1) This Act is called the Tax Administration Act, 2011, and comes into operation on a date to be determined by the President by proclamation in the Gazette.
(2) The President may determine different dates for different provisions of this Act to come into operation and for the purposes of Chapter 12 and the provisions relating to interest in Schedule 1, the Minister may determine by public notice the date on which they come into operation in respect of a tax type.
[Subsection (2) substituted by section 30 of Act 13 of 2017 effective on 18 December 2017]
(3) Subparagraphs (g), (h), (i) and (j) of paragraph 60 of Schedule 1 come into operation on the date on which Part VIII of Chapter II of the Income Tax Act, 1962, comes into operation.
(4) Paragraph 78 of Schedule 1 is deemed to have come into operation on 1 January 2011 and applies in respect of premiums incurred on or after that date.
(5) Paragraph 184 of Schedule 1 is deemed to have come into operation on 1 March 2010 and applies in respect of a mineral resource transferred on or after that date.
Chapter 20 – Transitional provisions (TAA)
CHAPTER 20
TRANSITIONAL PROVISIONS
Section 258 (TAA) – New taxpayer reference number
258. New taxpayer reference number
If a person has been allocated a taxpayer, tax or other reference number for purposes of a tax Act before the promulgation of this Act, the number remains in force until the time that SARS allocates a taxpayer reference number to the person under section 24 for purposes of the relevant tax type.
Section 259 (TAA) – Appointment of Tax Ombud
259. Appointment of Tax Ombud
(1) The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.
(2) The first Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.
Section 260 (TAA) – Provisions related to secrecy
260. Provisions relating to secrecy
A person who took and subscribed to an oath or solemn declaration of secrecy under a tax Act before the commencement date of this Act is regarded as having taken and subscribed to the oath or solemn declaration under section 67(2).
Section 261 (TAA) – Public officer previously appointed
261. Public officer previously appointed
A public officer appointed or regarded as appointed under a tax Act and holding office immediately before the commencement date of this Act, is regarded as a public officer appointed under this Act.
Section 262 (TAA) – Appointment of chairperson of tax board
262. Appointment of chairpersons of tax board
A legal practitioner appointed to the panel of persons who may serve as chairpersons of the tax board under a tax Act, who is on that panel immediately before the commencement date of this Act, is regarded as appointed under the provisions of section 111 until the earlier of-
(a) the expiry of the legal practitioner’s appointment under the provisions previously in force; or
(b) termination of the legal practitioner’s appointment under section 111(3).
[Section 262 substituted by section 47 of Act 33 of 2019]
Section 263 (TAA) – Appointment of members of tax court
263. Appointment of members of tax court
A member of the tax court appointed under a tax Act who is a member immediately before the commencement date of this Act is regarded as appointed under the provisions of section 120(1) until the expiry of his or her term of office in terms of the provisions previously in force, or until his or her appointment in terms of section 120(4) is terminated or lapses.
Section 264 (TAA) – Continuation of tax board, tax court and court rules
264. Continuation of tax board, tax court and court rules
(1) A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act.
(2) Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103.