Page 574 - SAIT Compendium 2016 Volume1

TAX ADMINISTRATION ACT 28 OF 2011
268 Application of Chapter 15
269 Continuation of authority, rights and obligations
270 Application of Act to prior or continuing action
271 Amendment of legislation
272 Short title and commencement
Schedule 1
List of words and phrases de ned in this Act
A: De nitions applicable to whole Act
‘In this Act, unless the context indicates otherwise, a term which is assigned a meaning in another tax Act has the meaning so assigned.’
Section 1 (applicable to whole Act):
additional assessment
administration of a tax Act
administrative non-compliance penalty assessment
asset
biometric information
business day
Commissioner
company
connected person
Customs and excise legislation
date of assessment
date of sequestration
Diamond Export Levy Act
Diamond Export Levy (Administration) Act document
effective date
Estate Duty Act
fair market value
income tax
Income Tax Act
information
international tax agreement
International tax standard
jeopardy assessment
judge
magistrate
Mineral and Petroleum Resources Royalty
(Administration) Act Minister
of cial publication
original assessment outstanding tax debt practice generally prevailing premises
prescribed rate
presiding of cer
Promotion of Access to Information Act public notice
public of cer
reduced assessment
registered tax practitioner
relevant material
reportable arrangement
representative taxpayer
responsible third party
return
SARS
SARS Act
SARS con dential information
SARS of cial
Securities Transfer Tax Act
Securities Transfer Tax Administration Act
self-assessment
senior SARS of cial
serious tax offence
shareholder
Skills Development Levies Act
tax
taxable event
tax Act
tax board
tax court
tax debt
tax offence
Tax Ombud
tax period
taxpayer
taxpayer information
taxpayer reference number
thing
this Act
Transfer Duty Act
understatement penalty
Unemployment Insurance Contributions Act Value-Added Tax Act
withholding agent
Section 3
administration of a tax Act (whole Act)
Section 5
practice generally prevailing (whole Act)
Section 35
reportable arrangement (whole Act)
Section 67
taxpayer information (whole Act)
Section 68
SARS con dential information (whole Act)
Section 151
taxpayer (whole Act)
Section 153
representative taxpayer (whole Act)
Section 156
withholding agent (whole Act)
Section 158
responsible third party (whole Act)
Section 189
prescribed rate (whole Act)
B: De nitions applicable to speci c sections or parts of Act only
Sections 34 to 39 and section 212 (Part B of Chapter 4)
arrangement
nancial bene t
566 SAIT CompendIum oF TAx LegISLATIon VoLume 1