“Mineral and Petroleum Resources Royalty (Administration) Act” means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008);
Category: Section 1 (TAA) – Definitions
Section 1
- Definition of “asset” inserted by section 36 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “effective date” substituted by section 36 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “international tax agreement” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012.
- Definition of “outstanding tax debt” inserted by section 30 of Act 39 of 2013 effective on 1 October 2012.
- Definition of “registered tax practitioner” inserted by section 36 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “relevant material” substituted by section 30 of Act 39 of 2013 and section 37 of Act 44 of 2014 effective on 1 October 2012.
- Definition of “return” substituted by section 30 of Act 39 of 2013 and section 37 of Act 44 of 2014 effective on 1 October 2012.
- Paragraph (c) of definition of “SARS official” substituted by section 36 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “shareholder” substituted by section 36 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “tax Act” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012.
- Definition of “tax debt” substituted by section 30 of Act 39 of 2013 effective on 1 October 2012.
- Definition of “tax offence” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012.
“Minister” definition of TAA
“Minister” means the Minister of Finance;
“Official publication” definition of TAA
“official publication” means a binding general ruling, interpretation note, practice note or public notice issued by a senior SARS official or the Commissioner;
“Original assessment” definition of TAA
“original assessment” is an assessment referred to in section 91;
“Outstanding tax debt” definition of TAA
“outstanding tax debt” means a tax debt not paid by the day referred to in section 162;
“Practice generally prevailing” definition of TAA
“practice generally prevailing” has the meaning assigned in section 5;
“Premises” definition of TAA
“premises” includes a building, aircraft, vehicle, vessel or place;
“Prescribed rate” definition of TAA
“prescribed rate” has the meaning assigned in section 189(3);
“Presiding officer” definition of TAA
“presiding officer” is the person referred to in section 50(1);
“Promotion of Access to Information Act” definition of TAA
“Promotion of Access to Information Act” means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);