Suspended Sars commissioner Tom Moyane received legal opinion from senior counsel in late 2015 indicating that the establishment of the high-risk investigation unit, or “rogue unit”, was not unlawfully established. But Moyane did not make this information publicly available, according to an interim report by Sars commission of inquiry chair, retired judge Robert Nugent, to President Cyril Ramaphosa, submitted at the end of September, which Business Day has seen. “I find no reason why the establishment and existence of the unit was, indeed, unlawful, and I am supported in that by an opinion given to Mr Moyane by leading senior counsel in late 2015. As far as I am aware, that opinion has never been publicly disclosed,” Nugent said in his report. The rogue-unit narrative was used as an excuse to purge senior Sars executives, as well as disband the tax agency’s executive committee when Moyane took over as commissioner at the end of 2014. It was also the context in which Moyane justified...

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