“Estate Duty Act” means the Estate Duty Act, 1955 (Act No. 45 of 1955);

“administration of a tax Act” has the meaning assigned in section 3(2);

“fair market value” means the price which could be obtained upon a sale of an asset between a willing buyer and a willing seller dealing at arm’s length in an open market;

“administrative non-compliance penalty” has the meaning assigned in section 208;

“income tax” means normal tax referred to in section 5 of the Income Tax Act;

“assessment” means the determination of the amount of a tax liability or refund, by way of self-assessment by the taxpayer or assessment by SARS;

“Income Tax Act” means the Income Tax Act, 1962 (Act No. 58 of 1962);

“biometric information” means biological data used to authenticate the identity of a natural person by means of-

(a)     facial recognition;

(b)     fingerprint recognition;

(c)     voice recognition;

(d)     iris or retina recognition; and

(e)     other, less intrusive biological data, as may be prescribed by the Minister in a regulation issued under section 257;

“information” includes information generated, recorded, sent, received, stored or displayed by any means;

“business day” means a day which is not a Saturday, Sunday or public holiday, and for purposes of determining the days or a period allowed for complying with the provisions of Chapter 9, excludes the days between 16 December of each year and 15 January of the following year, both days inclusive;