Maintenance Act, 1998
R 385
"Commissioner"
means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;
[Definition substituted by section 271, read with paragraph 23(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
