Income Tax Act, 1962 (Act 58 of 1962)
R 385
"commissioner"
means the Compensation Commissioner appointed under section 2(1)(a);
[Definition substituted by section 1(b) of Act No. 61 of 1997]
means the Compensation Commissioner appointed under section 2(1)(a);
[Definition substituted by section 1(b) of Act No. 61 of 1997]