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"Commissioner"

means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

[Definition substituted by section 271, read with paragraph 23(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]