Maintenance Act, 1998
R 385
producer
means—
| i) | a producer as defined in the Diamonds Act; or |
| ii) | any company (other than a producer described in paragraph (i)) that— |
| a) | is incorporated in or outside of the Republic and forms part of the same group for financial reporting purposes pursuant to International Financial Reporting Standards or Generally Accepted Accounting Practice as that producer; and |
| b) | sells unpolished diamonds purchased from (or on behalf of) that producer; and |
