“understatement penalty” means a penalty imposed by SARS in accordance with Part A of Chapter 16;

“tax”, for purposes of administration under this Act, includes a tax, duty, levy, royalty, fee, contribution, penalty, interest and any other moneys imposed under a tax Act;

“Unemployment Insurance Contributions Act” means the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of2002);

“taxable event” means an occurrence which affects or may affect the liability of a person to tax;

“Value-Added Tax Act” means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);

“tax Act” means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding customs and excise legislation;

[Definition of “tax Act” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012 and section 33 of Act 23 of 2015 effective on 8 January 2016]

“withholding agent” has the meaning assigned under section 156.

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

“tax offence” means an offence in terms of a tax Act or any other offence involving-

(a)     fraud on SARS or on a SARS official relating to the administration of a tax Act; or

(b)     theft of moneys due or paid to SARS for the benefit of the National Revenue Fund;