The South African Constitutional Court has delivered a landmark ruling on May 30, 2023, in the case of Arena Holdings (Pty) Ltd and Others v SARS and Others. The judgment upholds the North Gauteng High Court’s declaration that certain provisions of the Promotion of Access to Information Act 2 of 2000 (PAIA) and the Tax Administration Act 28 of 2011 (TAA), which restricted access to tax records, were constitutionally invalid.