Volume 73 Nos 8-10 August-October 2024 www.taxpayer.co.za

C o n t e n t s

E d i t o r i a l A N u l l i t y

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r t i c l e s & N o t e s E x t r a o r d i n a r y N a t u r e o f A GAR A s s e s s m e n t – W h y SARS C a n n o t C h a n g e T h e D e t e r m i n a t i o n T h a t C o n s t i t u t e s I t s A s s e s s m e n t .................................... 142 T h e F u n d i n g O f D i s c r e t i o n a r y T r u s t s .................................... 148 C a s e L a w T h e C o n C o u r t O n C o n t r o l l e d F o r e i g n C o m p a n i e s .................................... 150 A n I r r e g u l a r S t e p I n R e l a t i o n T o A GAR A s s e s s m e n t .................................... 173 R e c ov e r y O f A T a x D e b t F r o m A T h i r d P a r t y .................................... 185

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)