139.    Notice of cross-appeal of tax court decision

(1)     A cross­appeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross­ appeal with the ‘registrar’, serving it upon the opposite party or the opposite party’s legal practitioner and lodging it with the registrar of the court to which the cross­appeal is noted.

[Subsection (1) substituted by section 37 of Act 33 of 2019]

(2)     The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted.

(3)     A notice of cross-appeal must state-

(a)     whether the whole or only part of the judgment is appealed against, and if a part, which part;

(b)     the grounds of cross-appeal specifying the findings of fact or rulings of law appealed against; and

(c)     any further particulars that may be required under the rules of the court to which the cross-appeal is noted.