“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);

“date of assessment” means-

(a)     in the case of an assessment by SARS, the date of the issue of the notice of assessment; or

(b)     in the case of self-assessment by the taxpayer-

(i)      if a return is required, the date that the return is submitted; or

(ii)     if no return is required, the date of the last payment of the tax for the tax period or, if no payment was made in respect of the tax for the tax period, the effective date;

“Minister” means the Minister of Finance;

“return” means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment, is a basis on which an assessment is to be made by SARS or incorporates relevant material required under section 25, 26 or 27 or a provision under a tax Act requiring the submission of a return;

“SARS” means the South African Revenue Service established under the SARS Act;

“SARS Act” means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);

“practice generally prevailing” has the meaning assigned in section 5;

“SARS confidential information” has the meaning assigned under section 68(1);