“this Act” includes any regulation made in terms of section 22, but does not include the footnotes.

[Subsection (1), previously section 1, renumbered by section 271 read with paragraph 148(c) of Schedule 1 of Act 28 of 2011]

(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) inserted by section 271 read with paragraph 148(d) of schedule 1 of Act 28 of 2011]

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

[Definition of “Tax Administration Act” inserted by section 271 read with paragraph 148(b) of Schedule 1 of Act 28 of 2011]

“Skills Development Act” means the Skills Development Act, 1998 (Act 97 of 1998);

“SETA” means a sector education and training authority, established by section 3(1) of the Skills Development Act;

“sector” means a sector as determined by the Minister in terms of section 3(2) of the Skills Development Act;

“prescribed” means prescribed by regulation in terms of section 22;

“penalty” means any penalty payable in terms of section 12 and a penalty contemplated in Chapter 16 of the Tax Administration Act;

[Definition of “penalty” substituted by section 29 of Act 23 of 2015]

“National Skills Fund” means the National Skills Fund, established by section 27(1) of the Skills Development Act;