n Tydskrif vir die Suid-Afrikaanse Reg - Tax Administration, Beric Croome and Lynette Olivier : book review

Volume 2011, Issue 4
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



The introduction of the Tax Administration Bill [B11 - 2011] into parliament in June 2011 underlines the need for a book devoted to the topic. Ironically it also signals that the content of may soon become substantially dated, as Vorster also notes in his review of this book (April 2011 50). The first version of a draft tax administration bill was released by SARS for public comment on 30 October 2009 while the manuscript was in preparation and the authors decided not to deal with the proposals it contained (vi).

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