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C o n t e n t s

E d i t o r i a l P o w e r s O f T h e T a x C o u r t

Volume 72 Nos 11&12 November-December 2023 www.taxpayer.co.za Managing Editor T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa Editors The Hon Mr Justice D M DAVIS B Com LLB M Phil LLD (honoris causa) P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)

’ s O b l i g a t i o n N o t T o L e v y T a x e s N o t P a y a b l e I n T e r m s O f T h e L a w .................................... 202 A r t i c l e s & N o t e s S e ct i o n 1 0 5 O f T h e TA – M a k i n g S e n s e O f A F l o o d O f L i t i g a t i o n .................................... 202 A R e j o i n d e r T o D av i s O n S e ct i o n 1 0 5 .................................... 208 C a s e L a w J u r i s d i ct i o n O f H i g h C o u r t T o R e v i e w A GAR A s s e s s m e n t .................................... 211 W h e n H i g h C o u r t S h o u l d H e a r A p l i c a t i o n F o r D e c l a r a t o r y O r d e r – R e l e v a n c e O f S e ct i o n 1 0 5 O f T h e TA .................................... 223

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