“owner” includes any person lawfully acting on behalf of the owner;

“package” means any container, wrapping or outer cover and its contents, or any bundle or single piece in the case of unpacked goods;

“person” includes an insolvent estate, the estate of a deceased person and any trust;

[Definition of “person” inserted by section 4 of Act 36 of 2007]

“pilot”, in relation to any aircraft, means any person having charge of such aircraft;

“plant” includes vessels, utensils, appliances and fittings;

“prescribed” means prescribed by this Act;

“regulation” means a regulation made by the Minister under this Act;

“Road Accident Fund levy” means, subject to subsection (4), any duty leviable under Part 5B of Schedule No. 1 on any Road Accident Fund levy goods which have been manufactured in or imported into the Republic;

[Definition of “Road Accident Fund levy” inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]

“Road Accident Fund levy goods” means, subject to subsection (4), any goods specified in Part 5B of Schedule No. 1;

[Definition of “Road Accident Fund levy goods” inserted by section 85 of Act 31 of 2005 effective on 1 April 2006]

“rule” means a rule made by the Commissioner under this Act;