Does SARS allow you to file an objection or dispute for personal income tax returns older than 3 years?
No, the 3 year rule is very strict as per the Tax Administration Act refer to s99 and s100. Also refer to CSARS v Medox for case law reference.
However, the 3 year rule can be overlooked where there is fraud or misrepresentation on the part of the taxpayer, or unless specifically agreed with SARS for a limited set of reasons.