“information” includes information generated, recorded, sent, received, stored or displayed by any means;

“Income Tax Act” means the Income Tax Act, 1962 (Act No. 58 of 1962);

“income tax” means normal tax referred to in section 5 of the Income Tax Act;

“fair market value” means the price which could be obtained upon a sale of an asset between a willing buyer and a willing seller dealing at arm’s length in an open market;

“Estate Duty Act” means the Estate Duty Act, 1955 (Act No. 45 of 1955);

“effective date” is the date described in section 187(3), (4) and (5) of this Act, or the date from when interest is otherwise calculated under a tax Act;

“document” means anything that contains a written, sound or pictorial record, or other record of information, whether in physical or electronic form;

“Diamond Export Levy (Administration) Act” means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007);

“Diamond Export Levy Act” means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007);

“date of sequestration” means-

(a)     the date of voluntary surrender of an estate, if accepted by a court; or

(b)     the date of provisional sequestration of an estate, if a final order of sequestration is granted by a court;