“taxpayer information” has the meaning assigned under section 67(1)(b);
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.
“Taxpayer reference number” definition of TAA
“taxpayer reference number” is the number referred to in section 24;
“Thing” definition of TAA
“thing” includes a corporeal or incorporeal thing;
“This Act” definition of TAA
“this Act” includes the regulations and a public notice issued under this Act;
“Transfer Duty Act” definition of TAA
“Transfer Duty Act” means the Transfer Duty Act, 1949 (Act No. 40 of 1949);
“Understatement penalty” definition of TAA
“understatement penalty” means a penalty imposed by SARS in accordance with Part A of Chapter 16;
“Unemployment Insurance Contribution Act” definition of TAA
“Unemployment Insurance Contributions Act” means the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of2002);
“Value-Added Tax Act” definition of TAA
“Value-Added Tax Act” means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
“Withholding agent” definition of TAA
“withholding agent” has the meaning assigned under section 156.