Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part I : Interpretation1. Definitions |
| (1) | In this Act, unless the context indicates otherwise— |
"assessment period"
means an assessment period as described in section 4(2);
"Commissioner"
[Definition deleted by section 19(a) of Act No. 13 of 2017];
"Customs and Excise Act"
means the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"Income Tax Act"
[Definition deleted by section 19(a) of Act No. 13 of 2017];
"Levy Act"
means the Diamond Export Levy Act, 2007;
"notice of assessment"
[Definition deleted by section 19(a) of Act No. 13 of 2017]
"registered person"
means a person registered by the Commissioner as described in section 2(4).
"Tax Administration Act"
means the Tax Administration Act, 2011 (Act No. 28 of 2011).
[Definition amended by section 19(a) of Act No. 13 of 2017]
| (2) | Unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Diamonds Act, 1986 (Act No. 56 of 1986), or the Levy Act bears the meaning so assigned for purposes of this Act. |
