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

“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]

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

“tax court” means a court established under section 116;

“tax debt” means an amount referred to in section 169(1);

“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;

“Tax Ombud” is the person appointed by the Minister under section 14;

“tax period” means, in relation to-

(a)     income tax, a year of assessment as defined in section 1 of the Income Tax Act;

(b)     provisional tax or employees’ tax, skills development levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act;

(c)     value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act;

(d)     royalty payable on the transfer of mineral and petroleum resources, a year of assessment as defined in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act;

(e)     the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act;

(f)      securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act;

(g)     any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or

(h)     a jeopardy assessment, the period determined under this Act;

“taxpayer” has the meaning assigned under section 151;

“taxpayer information” has the meaning assigned under section 67(1)(b);