“prescribed” means prescribed by regulation in terms of section 22;

“penalty” means any penalty payable in terms of section 12 and a penalty contemplated in Chapter 16 of the Tax Administration Act;

[Definition of “penalty” substituted by section 29 of Act 23 of 2015]

“National Skills Fund” means the National Skills Fund, established by section 27(1) of the Skills Development Act;

“National Skills Authority” means the National Skills Authority, established by section 4 of the Skills Development Act;

“Minister” means the Minister of Higher Education and Training;

[Definition of “Minister” substituted by section 1(b) of Act 24 of 2010]

“levy” means the skills development levy referred to in section 3;

“interest” means any interest payable in terms of section 11;

“Income Tax Act” means the Income Tax Act, 1962 (Act 58 of 1962);

“employer” includes an employer as defined in the Fourth Schedule to the Income Tax Act;

“employee” includes an employee as defined in the Fourth Schedule to the Income Tax Act;