Acts Online
GT Shield

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

Chapter 9 : Dispute Resolution

Part A : General

101. Definitions


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



except in Part E of this Chapter, means a person who has noted an appeal against an assessment or "decision" under section 107;



means a decision referred to in section 104(2);


means the registrar of the tax court; and



mean the rules made under section 103.