“Tax Administration Act”, means the Tax Administration Act, 2011.

[Definition of “Tax Administration Act” inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.

[Subsection (2) added by section 1 of Act 59 of 1957, amended by section 1 of Act 65 of 1960, section 3 of Act 92 of 1971 and section 8 of Act 88 of 1996, deleted by section 1 of Act 32 of 2005 and inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]