“person” includes any public authority, any municipality, any company, any body of persons (corporate or unincorporated), the estate of any deceased or insolvent person and any trust fund;

[Definition of “person” substituted by section 101(e) of Act 31 of 2005, by section 40(1)(k) of Act 9 of 2006 and by section 66(1)(d) of Act 34 of 2019 effective on 1 April, 2020]