How important are pleadings in the Tax Court : focus

The rules of the Tax Court were introduced in 2003 in terms of section 107A of the Income Tax Act No. 58 of 1962. The Tax Administration Act No. 28 of 2011 (the "TAA") makes provision for the adoption of new Rules, but these have only recently been released in the form of a draft notice. Accordingly the position continues to be governed by the 2003 Rules.