239. Definitions
In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:
Category: Section 239 (TAA) – Definitions
Section 239
- Definition of ‘recognised controlling body’ inserted by section 81 of Act 21 of 2012 effective on 1 October 2012.
- Definition of “registered tax practitioner” deleted by section 81 of Act 21 of 2012 effective on 1 October 2012.
“Controlling body” definition of section 239 of TAA
‘controlling body’ means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and
“Recognised controlling body” definition of section 239 of TAA
‘recognised controlling body’ means a ‘controlling body’ recognised by the Commissioner under section 240A.