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22 Fredman Drive
Sandton
Johannesburg
2196
South Africa
By Michiel Els, Phillip Lourens
The draconian powers given to the South African Revenue Service by the Tax Administration Act of 2011 have been discussed and criticised in great detail by various commentators.
There is increasing scrutiny by regulators, noted in the recently promulgated Safety at Sports and Recreational Events Act (the "SASREA"), to address the inadequacies that have been prevalent in many sports and entertainment events locally.