OBS_VALUE: <ul><li><a href=https://www.gov.za/documents/tax-administration-act target=_blank>Tax Administration Act( Act No. 28 of 4 July 2012, last amended on 20 January 2021, Chapter 3)</a></li><li><a href=https://www.gov.za/documents/income-tax-act-29-may-1962-0000 target=_blank>Income Tax Act(Act No 58, adopted on 25 May 1962, last updated on 20 January 2021, Schedule 8 and Part I, section 6)</a></li></ul>