“Minister” means the Minister of Finance;

“Mineral and Petroleum Resources Royalty (Administration) Act” means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008);

“magistrate” means a judicial officer as defined in section 1 of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), whether in chambers or otherwise;

“judge” means a judge of the High Court of South Africa, whether in chambers or otherwise;

“jeopardy assessment” is an assessment referred to in section 94;

“international tax agreement” means-

(a)     an agreement entered into with the government of another country in accordance with a tax Act; or

(b)     any other agreement entered into between the competent authority of the Republic and the competent authority of another country relating to the automatic exchange of information under an agreement referred to in paragraph (a);

“information” includes information generated, recorded, sent, received, stored or displayed by any means;

“Income Tax Act” means the Income Tax Act, 1962 (Act No. 58 of 1962);

“income tax” means normal tax referred to in section 5 of the Income Tax Act;

“fair market value” means the price which could be obtained upon a sale of an asset between a willing buyer and a willing seller dealing at arm’s length in an open market;