“public notice” means a notice published in the Government Gazette;
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.
“Public officer” definition of TAA
“public officer” is an officer referred to in section 246(1), (2) and (3);
“Reduced assessment” definition of TAA
“reduced assessment” is an assessment referred to in section 93;
“Registered tax practitioner” definition of TAA
“registered tax practitioner” means a person registered under section 240;
“Relevant material” definition of TAA
“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;
“Reportable arrangement” definition of TAA
“reportable arrangement” has the meaning assigned in section 35;
“Representative taxpayer” definition of TAA
“representative taxpayer” has the meaning assigned in section 153(1);
“Responsible third party” definition of TAA
“responsible third party” has the meaning assigned under section 158;
“Return” definition of TAA
“return” means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment, is a basis on which an assessment is to be made by SARS or incorporates relevant material required under section 25, 26 or 27 or a provision under a tax Act requiring the submission of a return;
“SARS” definition of TAA
“SARS” means the South African Revenue Service established under the SARS Act;