“taxpayer information” has the meaning assigned under section 67(1)(b);

“self-assessment” means a determination of the amount of tax payable under a tax Act by a taxpayer and-

(a)     submitting a return which incorporates the determination of the tax; or

(b)     if no return is required, making a payment of the tax;

“taxpayer reference number” is the number referred to in section 24;

“senior SARS official” is a SARS official referred to in section 6(3);

“thing” includes a corporeal or incorporeal thing;

“serious tax offence” means a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of a fine or to a fine exceeding the equivalent amount of a fine under the Adjustment of Fines Act, 1991 (Act No. 101 of 1991);

“this Act” includes the regulations and a public notice issued under this Act;

“shareholder” means a person who holds a beneficial interest in a company as defined in the Income Tax Act;

“Transfer Duty Act” means the Transfer Duty Act, 1949 (Act No. 40 of 1949);

“Skills Development Levies Act” means the Skills Development Levies Act, 1999 (Act No. 9 of 1999);