“levy” means the skills development levy referred to in section 3;

“interest” means any interest payable in terms of section 11;

“Income Tax Act” means the Income Tax Act, 1962 (Act 58 of 1962);

“employer” includes an employer as defined in the Fourth Schedule to the Income Tax Act;

“employee” includes an employee as defined in the Fourth Schedule to the Income Tax Act;

“Director-General” means the Director-General of Higher Education and Training;

[Definition of “Director-General” substituted by section 1(a) of Act 24 of 2010]

“Commissioner” means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

[Definition of “Commissioner” substituted by section 271 read with paragraph 148(a) of Schedule 1 of Act 28 of 2011]

“approved body” means the body approved by the Minister in terms of section 7(1)(b) to collect the levy on behalf of a SETA;