“SARS confidential information” has the meaning assigned under section 68(1);

“SARS Act” means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);

“SARS” means the South African Revenue Service established under the SARS Act;

“return” means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment, is a basis on which an assessment is to be made by SARS or incorporates relevant material required under section 25, 26 or 27 or a provision under a tax Act requiring the submission of a return;

“responsible third party” has the meaning assigned under section 158;

“representative taxpayer” has the meaning assigned in section 153(1);

“reportable arrangement” has the meaning assigned in section 35;

“relevant material” means any information, document or thing that in the opinion of SARS is foreseeably relevant for the administration of a tax Act as referred to in section 3;

“registered tax practitioner” means a person registered under section 240;

“reduced assessment” is an assessment referred to in section 93;