Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)Chapter I : Exchange Control Amnesty and accompanying tax measuresPart E : Invalidity of Approval and Review of Decision21. Objection against decision of amnesty unit |
| 1) | Any applicant or facilitator aggrieved by a decision of the amnesty unit under this Chapter to deny approval, may lodge an objection to the Chairperson of the amnesty unit and must deliver notice of the objection to the Chairperson within 30 days after the date of delivery of the notice contemplated in section 10(3). |
| 2) | The Chairperson must refer the matter to a panel consisting of one senior person each from the South African Revenue Service and the Exchange Control Department respectively co-opted by the amnesty unit for the purpose of reconsidering the application. |
| 3) | An applicant or facilitator who is dissatisfied with the decision of the panel contemplated in subsection (2), may appeal against the decision of the Chairperson to the tax court contemplated in section 83(2) of the Income Tax Act, 1967, and the provisions of Part III of Chapter III of that Act and the rules relating thereto shall apply mutatis mutandis. |
| 4) | The tax court contemplated in subsection (3) shall have the jurisdiction to hear any appeal noted in terms of this Chapter. |