Deed of Indemnity

If an indemnity is approved, the Deputy Commissioner of Taxation (DCT) will draft a Deed of Indemnity. The DCT will not be liable to pay any amounts until a Deed of Indemnity agreement has been executed by both parties. The Annexure A document will be incorporated into a Deed of Indemnity.

General terms relating to the conduct of litigation and a list of costs not included by the deed are articulated in Annexure B and Annexure C of the deed.

If the terms of the Deed of Indemnity agreement cannot be agreed upon by the parties, the DCT's offer to provide an indemnity will be withdrawn.