“premises” includes a building, aircraft, vehicle, vessel or place;

“SARS official” means-

(a)     the Commissioner;

(b)     an employee of SARS; or

(c)     a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;

 [Definition of “SARS official” amended by section 36 of Act 21 of 2012 and substituted by section 47 of Act 16 of 2016 effective on 19 January 2017]

“prescribed rate” has the meaning assigned in section 189(3);

“presiding officer” is the person referred to in section 50(1);

“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;