151.    Taxpayer

In this Act, taxpayer means-

(a)     a person who is or may be chargeable to tax or with a tax offence;

[Paragraph (a) substituted by section 59 of Act 16 of 2016 effective on 1 October 2012]

(b)     a representative taxpayer;

(c)     a withholding agent;

(d)     a responsible third party; or

(e)     a person who is the subject of a request to provide assistance under an international tax agreement.