“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;

“international tax agreement” means-

(a)     an agreement entered into with the government of another country in accordance with a tax Act; or

(b)     any other agreement entered into between the competent authority of the Republic and the competent authority of another country relating to the automatic exchange of information under an agreement referred to in paragraph (a);

“Commissioner” means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the SARS Act or the Acting Commissioner designated in terms of section 7 of that Act;

“jeopardy assessment” is an assessment referred to in section 94;

“company” has the meaning assigned in section 1 of the Income Tax Act;

“judge” means a judge of the High Court of South Africa, whether in chambers or otherwise;

“connected person” means a connected person as defined in section 1 of the Income Tax Act;

“magistrate” means a judicial officer as defined in section 1 of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), whether in chambers or otherwise;

“Customs and Excise Act” ………..

[Definition of “Customs and Excise Act” substituted by the definition of “customs and excise legislation” by section 33 of Act 23 of 2015 effective on 8 January 2016]

“customs and excise legislation” means the Customs and Excise Act, 1964 (Act No. 91 of 1964), the Customs Duty Act, 2014 (Act No. 30 of 2014), or the Customs Control Act, 2014 (Act No. 31 of 2014);

[Definition of “customs and excise legislation” added as substitition of the definition of “Customs and Excise Act” by section 33 of Act 23 of 2015 effective on 8 January 2016]

“Mineral and Petroleum Resources Royalty (Administration) Act” means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008);