collective amount definition
collective amount means the total amount paid or payable, as calculated by SARS in terms of this Act and any relevant provisions of the Value Added Tax Act, 1991, to which an appeal relates as contemplated in rules 77H.06, 77H.07, 77H.09, 77H.10, 77H.11, 77H.12 and 77H.13;
collective amount means the total amount paid or payable, as calculated by SARS in terms of this Act and any relevant provisions of the Value-Added Tax Act, 1991 and which is the amount determined in accordance with the decision to which the appeal relates as contemplated in these rules;”;
collective amount shall have the meaning set forth in Section 6.5.