South African Revenue Service v Commission for Conciliation, Mediation and Arbitration and Others [2016] ZACC 38 (8 November 2016)

Section 105 of Tax Administration Act 28 of 2011 — test for granting a direction — relevant considerations in granting or refusing direction — discretionary nature of power to grant direction — production of rule 53 record pending direction

Peremption of appeal — relevant factors in overlooking

Constitutional Law – section 16(1) of the Constitution – freedom of expression – whether right infringed by prohibition of gratuitous public display of the old South African flag – symbol of apartheid and white supremacy – such display constitutes hate speech, unfair discrimination and harassment under the Promotion of Equality and Prevention of Unfair Discrimination Act 4 of 2000.