I have consulted with the Acting Commissioner of SARS who informs me that:
- The sharing of such taxpayer information would have been a breach of the then provisions of the Income Tax Act (and other legislation administered by the Commissioner) relating to secrecy; and
- Every SARS employee at the time was, and still is, required to take an oath or affirmation of secrecy in respect of all SARS and taxpayer information.
He has no evidence indicating that any such information was shared by the said SARS Officials with the said persons in that period.