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means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea which has been or may be designated, under international law and the laws of South Africa, as areas within which South Africa may exercise sovereign rights or jurisdiction with regard to the exploration or exploitation of natural resources;

[Definition substituted by section 3(1)(o) of the Revenue Laws Amendment Act, 2006 (Act No. 20 of 2006)]