Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 18 : Registration of Tax Practitioners and Reporting of Unprofessional Conduct
In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:
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)]