“taxable person” means any person other than-

 

(a)     a person that is not a resident;

 

(b)     the government of the Republic in the national, provincial or local sphere contemplated in section 10(1)(a);

 

(c)     an institution, board or body contemplated in section 10(1)(cA);

 

(d)     any public benefit organisation as defined in section 30 that has been approved by the Commissioner in terms of that section;

 

(e)     any recreational club as defined in section 30A that has been approved by the Commissioner in terms of that section;

 

(f)      any company or trust contemplated in section 37A;

 

(g)     any fund contemplated in section 10(1)(d)(i) or (ii); or

 

(h)     any person contemplated in section 10(1)(t).