“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;

“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;