“spouse”, in relation to any deceased person, includes a person who at the time of death of such deceased person was the partner of such person-

(a)     in a marriage or customary union recognised in terms of the laws of the Republic;

(b)     in a union recognised as a marriage in accordance with the tenets of any religion; or

(c)     in a same-sex or heterosexual union which the Commissioner is satisfied is intended to be permanent:

Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union without community of property.

[Definition of “spouse” inserted by section 1 of Act 59 of 2000 and amended by section 3 of Act 5 of 2001]

“stocks or shares” in relation to any company means any part of the share capital or members’ interest of that company and includes any debenture, debenture stock or any other like form of marketable security.

[Definition of “stocks or shares” substituted by section 6 of Act 97 of 1993]

“Tax Administration Act”, means the Tax Administration Act, 2011.

[Definition of “Tax Administration Act” inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.

[Subsection (2) added by section 1 of Act 59 of 1957, amended by section 1 of Act 65 of 1960, section 3 of Act 92 of 1971 and section 8 of Act 88 of 1996, deleted by section 1 of Act 32 of 2005 and inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]

“company” includes any association incorporated or registered under any law in force in the Republic and any association which, although not so incorporated or registered, carries on business or has an office or place of business or maintains a share transfer register in the Republic;

“close corporation” means a close corporation within the meaning of the Close Corporations Act, 1984 (Act No. 69 of 1984);

[Definition of “close corporation” inserted by section 6 of Act 97 of 1993]

“child”, in relation to any person, includes any person adopted by him –

(a)     under any law of the Republic; or

[Paragraph (a) substituted by section 5 of Act 86 of 1987]

(b)     under the law of any country other than the Republic, provided the adopted person is under such law accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country;

[Definition of “child” inserted by section 7 of Act 77 of 1964]

1. Definitions

(1)     In this Act and in any regulations made thereunder, unless the context otherwise indicates –