‘registrar’ means the registrar of the tax court; and ‘rules’ mean the rules made under section 103.

“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;

‘remittance request’ means a request for remittance of a ‘penalty’ submitted in accordance with section 215.

“repeat case” means a second or further case of any of the behaviours listed under items (i) to (vi) of the understatement penalty 15 percentage table reflected in section 223 within five years of the previous case;

[Definition of “repeat case” substituted by section 61 of Act 16 of 2016 effective on 19 January 2017]

“reportable arrangement” means an “arrangement” referred to in section 35(1) or 35(2) that is not an excluded “arrangement” referred to in section 36;

“reportable arrangement” has the meaning assigned in section 35;

“representative taxpayer” has the meaning assigned in section 153(1);

“responsible third party” has the meaning assigned under section 158;

“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 Act” means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);