(1) A Reporting Financial Institution aggrieved by a decision of the competent authority under section 21 may, by notice of appeal, appeal to a court of competent jurisdiction. (Amended by Act 10 of 2017)
(2) Without prejudice to the Income Tax Act, a court of competent jurisdiction may confirm or cancel an assessment under this Act. (Amended by Act 10 of 2017)
(3) The Income Tax Act relating to appeals apply in relation to appeals under this section as they apply in relation to an appeal against a tax assessment.