Will the reason given on a tax directive affect SARS's decision?

Will the reason given on a tax directive affect SARS's decision; if the severance benefit is being paid out as a result of a voluntary settlement between employee and employer, is SARS less likely to grant the directive?

The reason given on the directive will affect the way SARS will tax the payout. There is a once-off R500,000 exemption on severance payouts/retrenchment payouts for individuals.