(a)(i)(ii)(b)(i)(ii)(c)(d)(i)(ii)
The OTO announced earlier this year that they will be launching an investigation with regards to the refund processes administered by SARS to better understand the challenges, risks and complexity associated with the process. The investigation is currently underway and SARS is committed to working with the OTO to give them the required insight into the process so that they will be able to satisfactorily give feedback to the public on their findings.
SARS would want the current investigation underway to first be concluded before additional responses to the topic at hand is made as this stage.