“Small, medium or micro-sized enterprise” definition of section 1 of ITA

“small, medium or micro-sized enterprise” means any-

(a)     person that qualifies as a micro business as defined in paragraph 1 of the Sixth Schedule; or

(b)     any person that is a small business corporation as defined in section 12E(4);

[Definition of “small, medium or micro-sized enterprise” inserted by section 1 of Act 43 of 2014 effecive on 1 March 2015]