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"tax offence"

means an offence in terms of a tax Act or any other offence involving—

(a) fraud on SARS or on a SARS official relating to the administration of a tax Act; or
(b) theft of moneys due or paid to SARS for the benefit of the National Revenue Fund;

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