(1) The National Students Financial Aid Scheme (NSFAS) and the SA Revenue Service (SARS) concluded an agreement on 5 December 2019. The agreement did not seek to govern the provision of personal tax status information by SARS to NSFAS. The primary purpose of the agreement was to permit NSFAS to obtain additional information from SARS relating to the gross annual income of NSFAS applicants, or their parents and/or guardians by enhancing the scope of section 70(2)(b) of the Tax Administration Act, Act No. 28 of 2011 and section 24 of the National Student Financial Aid Scheme Act No. 56 of 1999, which governs the provision of SARS information to NSFAS. Prior to the conclusion of the agreement, NSFAS could only request and SARS was only obliged to provide NSFAS with information, which related to the name and address of the employer of a person to whom a loan or bursary has been granted under that scheme.
(2) Not Applicable.
(3) Not Applicable.