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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 18 : Registration of Tax Practitioners and Reporting of Unprofessional Conduct

239. Definitions

 

In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:

 

"controlling body"

means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and

 

"recognised controlling body"

means a "controlling body" recognised by the Commissioner under section 240A.

[Definition inserted by section 81(a) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]

 

"registered tax practitioner"

[Definition deleted by section 81(b) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]