“company” has the meaning assigned in section 1 of the Income Tax Act;

“connected person” means a connected person as defined in section 1 of the Income Tax Act;

“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]

“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;

“date of sequestration” means-

(a)     the date of voluntary surrender of an estate, if accepted by a court; or

(b)     the date of provisional sequestration of an estate, if a final order of sequestration is granted by a court;

“Diamond Export Levy Act” means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007);

“Diamond Export Levy (Administration) Act” means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007);

“document” means anything that contains a written, sound or pictorial record, or other record of information, whether in physical or electronic form;

“effective date” is the date described in section 187(3), (4) and (5) of this Act, or the date from when interest is otherwise calculated under a tax Act;

“Estate Duty Act” means the Estate Duty Act, 1955 (Act No. 45 of 1955);