“tax benefit” includes-

(a)     any reduction in the liability of any person to pay any duty;

(b)     any increase in the entitlement of any person to a refund of any duty; or

(c)     any other avoidance, postponement or reduction of any liability for the payment of any tax, duty or levy imposed under this Act or by any other law administered by the Commissioner.

[Section 119B inserted by section 81 of Act 15 of 2016 effective on 19 January 2017]