A tax information
exchange agreement between South Africa and Cook Islands has been published in
the government gazette, which relates to tax matters. This agreement will
become effective from 8 January 2015.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.