1    Definitions

(1)    In this Act, unless the context otherwise indicates—

“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;

“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]

“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]

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

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

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

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

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

“Minister” means the Minister of Higher Education and Training;

[Definition of “Minister” substituted by section 1(b) of Act 24 of 2010]