“Tax Administration Act” means the Tax Administration Act, 2011(Act 28 of 2011);

[Definition of “Tax Administration Act” inserted by section 11(c) of Act 33 of 2019]

“export duty” means any duty leviable under Part 6 of Schedule No. 1 on goods exported from the Republic;

[Definition of “export duty” inserted by section 11(a) of Act 33 of 2019]

“Carbon Tax Act” means an Act of Parliament that makes provision for a carbon tax;

[Definition of “Carbon Tax Act” inserted by section 20 read with Sch. 3 of Act 15 of 2019]

“agricultural distiller” means any owner or occupier of a farm in the Republic who –

(a)     is licensed to keep a still on such farm; and

(b)     is licensed to distill spirits exclusively from prescribed fresh fruit grown by him on such farm;

[Definition of “agricultural distiller” substituted by section 1 of Act 59 of 1990, section 1 of Act 19 of 1994 and section 57 of Act 30 of 1998]

“bill of entry” includes any SAD form, except as otherwise provided in any Schedule, rule or the Schedule to the rules;

[Definition of “bill of entry” inserted by section 7 of Act 21 of 2006 with effect from 1 October 2006]

“Commissioner” means the Commissioner for the South African Revenue Service;

[Definition of “Commissioner” inserted by section 1 of Act 98 of 1980 and substituted by section 34 of Act 34 of 1997]

“customs duty” means any duty leviable under Part 1 of Schedule No. 1 or Schedule No. 2 on goods imported into the Republic;

[Definition of “customs duty” substituted by section 1 of Act 105 of 1969, section 1 of Act 112 of 1977, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990, section 66 of Act 32 of 2004 and section 90 of Act 35 of 2007 effective on 1 April 2012]

“degrouping  depot”  means  any  degrouping depot for air cargo contemplated in section 6(1)(hC) and licensed under the provisions of this Act;

[Definition of “degrouping depot” inserted by section 131 of Act 45 of 2003]

“degrouping operator” means the licensee of a degrouping depot;

[Definition of “degrouping operator” inserted by section 131 of Act 45 of 2003]

“depot operator” means the person having charge of any container depot;

[Definition of “depot operator” inserted by section 1 of Act 71 of 1975]