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GT Shield

means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment, is a basis on which an assessment is to be made by SARS or incorporates relevant material required under section 25, 26 or 27 or a provision under a tax Act requiring the submission of a return;

[Definition substituted by section 37(c) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]