102.      Refunds

[Heading of section 102 substituted by section 4 of Act 16 of 2016]

  

(1)       ……….

(1A)    The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if –

(a)     that person has failed to furnish a return as required in terms of this Act, until that person has furnished such re turn as required; or

(b)     the refund is claimed by that person after a period of three years after the end of the year of assessment, in the case where that person was not required by any provision of this Act to furnish a return of income for that year of assessment and did not render such a return during the period of three years since the end of that year of assessment.