“tax court” means a court established under section 116;

“tax board” means a tax board established under section 108;

“tax Act” means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding customs and excise legislation;

[Definition of “tax Act” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012 and section 33 of Act 23 of 2015 effective on 8 January 2016]

“taxable event” means an occurrence which affects or may affect the liability of a person to tax;

“tax”, for purposes of administration under this Act, includes a tax, duty, levy, royalty, fee, contribution, penalty, interest and any other moneys imposed under a tax Act;

“Skills Development Levies Act” means the Skills Development Levies Act, 1999 (Act No. 9 of 1999);

“shareholder” means a person who holds a beneficial interest in a company as defined in the Income Tax Act;

“serious tax offence” means a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of a fine or to a fine exceeding the equivalent amount of a fine under the Adjustment of Fines Act, 1991 (Act No. 101 of 1991);

“senior SARS official” is a SARS official referred to in section 6(3);

“self-assessment” means a determination of the amount of tax payable under a tax Act by a taxpayer and-

(a)     submitting a return which incorporates the determination of the tax; or

(b)     if no return is required, making a payment of the tax;