“Tax Administration Act” means the Tax Administration Act, 2011 (Act 28 of 2011);

[Definition of “Tax Administration Act” inserted by section 271 read with paragraph 183(d) of Sch. 1 of Act 28 of 2011 and substituted by section 33(1)(d) of Act 16 of 2016 effective on 1 January, 2017 and applicable in respect of years of assessment commencing on or after that date]