“SARS official” means-

(a)     the Commissioner;

(b)     an employee of SARS; or

(c)     a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;

 [Definition of “SARS official” amended by section 36 of Act 21 of 2012 and substituted by section 47 of Act 16 of 2016 effective on 19 January 2017]