“representative taxpayer” means a natural person who resides in the Republic and-

(a)     in respect of the income of a company, the public officer thereof, or in the event of such company being placed under business rescue in terms of Chapter 6 of the Companies Act, the business rescue practitioner;

[Paragraph (a) substituted by section 1 of Act 44 of 2014 effective on 20 January 2015]

(b)     in respect of the income under his or her management, disposition or control, the agent of any person;

(c)     in respect of income which is the subject of any trust or in respect of the income of any minor or any other person under legal disability, the trustee, guardian, curator or other person entitled to the receipt, management, disposal or control of such income or remitting or paying to or receiving moneys on behalf of such person under disability;

[Paragraph (c) substituted by section 4 of Act 21 of 2012 and by section 2 of Act 24 of 2020]

(d)     in respect of income paid under the decree or order of any court or judge to any receiver or other person, such receiver or person, whoever may be entitled to the benefit of such income, and whether or not it accrues to any person on a contingency or an uncertain event;

(e)     in respect of the income received by or accrued to any deceased person during his lifetime and the income received by or accrued to the estate of any deceased person, the executor or administrator of the estate of such deceased person;

(f)      in respect of the income received by or accrued to an insolvent estate, the trustee or administrator of such insolvent estate;

Provided that for the purposes of this definition income includes any amount received or accrued or deemed to have been received or accrued in consequence of the disposal of any asset envisaged in the Eighth Schedule;