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"SARS official"


(a) the Commissioner;
(b) an employee of SARS; or
(c) a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;

[Definition substituted by section 47 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]