“tax period” means a period in respect of which tax is payable as prescribed under section 16.

“taxpayer” means a person liable for the carbon tax in terms of section 3; and

“person” includes-

(a)     a partnership;

(b)     a trust;

(c)     a municipal entity as defined in section 1 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); and

(d)     a public entity listed in Schedules 2, 3A, 3B, 3C and 3D to the Public Finance Management Act, 1999 (Act No. 1 of 1999);

(e)     a municipality which falls within a category listed in section 155(1) of the Constitution of the Republic of South Africa, 1996, and which is an organ of state within the local sphere of government exercising legislative and executive authority within an area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act 27 of 1998);

[Paragraph (e) added by section 89(1) of Act 34 of 2019 deemed effective on 1 June, 2019]

“Minister” means the Minister of Finance;