www.ensafrica.com/news/detail/6127/what-constitutes-a-bona-fide-inadvertent-erro
See also:
www.ensafrica.com/news/detail/6658/another-reminder-that-sars-bears-the-onus-of-
www.ensafrica.com/news/detail/6661/avoid-future-headaches-raising-all-grounds-of
www.ensafrica.com/news/detail/6660/sca-rules-on-the-imposition-of-usp-where-a-ta