National Treasury on 20 September published its Draft Response Document on Taxation Laws Amendment Bill, 2018 and Tax Administration Laws Amendment Bill, 2018 (Based on hearings by the Standing Committee on Finance in Parliament).
Customs had a sole comment on “9.1. Application of Tax Administration Act to write off or compromise of debt (Main reference: section 114A; clause 9).”
The Comment: “The term “with the necessary changes” is vague therefore open to interpretation. The wording should be narrowed down to provide legal clarity.”
National Treasury’s Response: “Not accepted. The principle of mutatis mutandis is a well-recognised legal principle under South African statutory law and is used in customs and excise legislation and tax Acts, for example the Income Tax Act, 1962, and the VAT Act, 1991. The concept “with the necessary changes” is merely a more modern use of the principle.”
