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

“wage” means wage as defined in section 1 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997).

(2)     For the purposes of the definition of “monthly remuneration” in subsection (1), “remuneration” has the meaning ascribed to it in paragraph (1) of the Fourth Schedule to the Income Tax Act.

(3)     For the purposes of paragraph (c) of the definition of “associated person” in subsection (1) “relative”, in relation to any person, means the spouse of that person or anybody related to him or her or to his or her spouse within the third degree of consanguinity, or any spouse of anybody so related.