“Promotion of Access to Information Act” means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);

“public notice” means a notice published in the Government Gazette;

“public officer” is an officer referred to in section 246(1), (2) and (3);

“reduced assessment” is an assessment referred to in section 93;

“registered tax practitioner” means a person registered under section 240;

“relevant material” means any information, document or thing that in the opinion of SARS is foreseeably relevant for the administration of a tax Act as referred to in section 3;

“reportable arrangement” has the meaning assigned in section 35;

“representative taxpayer” has the meaning assigned in section 153(1);

“tax board” means a tax board established under section 108;