“representative taxpayer” means a natural person who resides in the Republic and-

(a)     in respect of the income of a company, the public officer thereof, or in the event of such company being placed under business rescue in terms of Chapter 6 of the Companies Act, the business rescue practitioner;

[Paragraph (a) substituted by section 1 of Act 44 of 2014 effective on 20 January 2015]

(b)     in respect of the income under his or her management, disposition or control, the agent of any person;

(c)     in respect of income which is the subject of any trust or in respect of the income of any minor or any other person under legal disability, the trustee, guardian, curator or other person entitled to the receipt, management, disposal or control of such income or remitting or paying to or receiving moneys on behalf of such person under disability;

[Paragraph (c) substituted by section 4 of Act 21 of 2012 and by section 2 of Act 24 of 2020]

(d)     in respect of income paid under the decree or order of any court or judge to any receiver or other person, such receiver or person, whoever may be entitled to the benefit of such income, and whether or not it accrues to any person on a contingency or an uncertain event;

(e)     in respect of the income received by or accrued to any deceased person during his lifetime and the income received by or accrued to the estate of any deceased person, the executor or administrator of the estate of such deceased person;

(f)      in respect of the income received by or accrued to an insolvent estate, the trustee or administrator of such insolvent estate;

Provided that for the purposes of this definition income includes any amount received or accrued or deemed to have been received or accrued in consequence of the disposal of any asset envisaged in the Eighth Schedule;

“South African Revenue Service” means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;

“specified date”, in relation to any company, means –

(a)     in respect of the year of assessment ending the thirtieth day of June, 1962, that date or, if such company’s return is under the proviso to subsection (13) of section 66 accepted in respect of a period ending upon some other date, such other date; or

(b)     in respect of any other year of assessment, the last day of such other year of assessment;

“specified period”, in relation to a year of assessment of any company commencing on or after 1 April 1977, means –

(a)     where such year of assessment is the first financial year of such company, the period commencing on the first day of such year and ending six months after the specified date in respect of such year; and

(b)     where such year of assessment is a subsequent financial year of such company, the period commencing the day after the end of the specified period in respect of the immediately preceding year of assessment and ending six months after the specified date in respect of the year of assessment in question:

Provided that where by reason of the amalgamation under section 94 of the Co–operative Societies Act, 1939 (Act No. 29 of 1939), of two or more agricultural co–operatives (as defined in section 27(9) of this Act), the assets and liabilities of such co–operatives have vested in a new agricultural co–operative (as so defined), the Commissioner may, having regard to the circumstances of the case, direct that the specified period of each of the co–operatives which have so amalgamated, as applicable in relation to the final year of assessment of the co–operative in question be extended so as to end on such day as the Commissioner may determine;

“water services provider” means a person who provides water supply services and sanitation services and who is –

(a)     a public entity regulated under the Public Finance Management Act;

(b)     a wholly owned subsidiary or entity of a public entity contemplated in paragraph (a) if the operations of the subsidiary or entity are ancillary or complementary to the operations of that public entity;

(c)     a company as contemplated in paragraph (a) of the definition of ‘company’, which is wholly owned by one or more municipalities; or

(d)     a board or institution which has powers similar to a water board established in terms of the Water Services Act, 1997 (Act No. 108 of 1997), and would have fallen within the ambit of the definition of ‘local authority’ prior to the coming into operation of section 3(1)(h) of the Revenue Laws Amendment Act, 2006;

“withdrawal interest” means the value of the member’s share of the pension fund, pension preservation fund, provident fund, provident preservation fund or retirement annuity fund value, as determined in terms of the rules of the fund on the date on which the member elects to withdraw due to an event other than the member attaining normal retirement age;

[Definition of “withdrawal interest” inserted by section 2(1)(zH) of Act 3 of 2008 and substituted by section 2(1)(h) of Act 34 of 2019 deemed effective on 1 March, 2019]

“Tax Administration Act” means the Tax Administration Act, 2011 (Act No. 28 of 2011);