(1) Why was section 45 of the Income Tax Act, Act 58 of 1962, suspended; (2) whether National Treasury considered any other remedy to deal with its concerns over the abuse of this section; if not, why not; if so, what are the relevant details; (3) whether the National Treasury considered the possible consequences and impact of this suspension on (a) current and (b) future corporate transactions; if not, why not, in each case; if so, what are the relevant details in each case?