17.    Limitations on authority

 

The Tax Ombud may not review-

 

(a)     legislation or tax policy;

 

(b)     SARS policy or practice generally prevailing, other than to the extent that it relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS;

 

(c)     a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or

 

(d)     a decision of, proceeding in or matter before the tax court.