Section 116A: Doubt on interpretation or treatment

116A. Doubt on interpretation or treatment (1) Where a person is in doubt regarding the interpretation of the law or treatment in respect of any matter to be contained in a return required under section 112 or 116, the person may submit the return according to his interpretation of the law or treatment of the matter provided that he draws the Acts 2016 235 attention of the Director-General to the matter in question in the return by specifying the doubt. (2) Where a person specifies the doubt referred to in subsection (1) – (a) h e shall be treated as having acted in good faith; and (b) n o penalty shall be imposed under section 122 in respect of any additional tax resulting from any subsequent adjustment in relation to the doubt specified.