Uncertificated Securities Tax Act, 1998 (Act 31 of 1998)
R 385
when referred to as—
| (a) | an entity, means a municipality as described in section 2; and |
| (b) | a geographic area, means a municipal area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998); |