Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Under section 12T(6) of the Income Tax Act, any— (a) transfer of an amount in respect of a tax free investment of a person to another tax free investment of that person; or (b) amount received by or accrued in respect of a tax free investment, shall not be taken into account in determining whether that person contributed in excess of the amounts contemplated in subsections (4)(a) and (c) as a contribution in respect of that other tax free investment. You should request reasons for the assessments and then object to the assessment.