Subject :
Whether section 45 of the Tax Administration Act 28 of 2011 (TAA) imposes a limitation on taxpayers' privacy as envisaged by the Constitution's limitation clause
:
Relevant legal principles when interpreting and evaluating inspections through the prism of taxpayers' privacy rights
:
Threshold enquiry under the general limitation clause
:
Does section 45 of the TAA limit taxpayers' fundamental right to privacy?
