“SARS confidential information” has the meaning assigned under section 68(1);

“SARS official” means-

(a)     the Commissioner;

(b)     an employee of SARS; or

(c)     a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;

 [Definition of “SARS official” amended by section 36 of Act 21 of 2012 and substituted by section 47 of Act 16 of 2016 effective on 19 January 2017]

“Securities Transfer Tax Act” means the Securities Transfer Tax Act, 2007 (Act No. 25 of 2007);

“Securities Transfer Tax Administration Act” means the Securities Transfer Tax Administration Act, 2007 (Act No. 26 of 2007);

“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;

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

“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);

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

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

“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;