For the purposes of this Part, unless the context otherwise indicates, any meaning ascribed to a word or expression in a relevant tax Act must bear the meaning so ascribed, and—

"default"

means the submission of inaccurate or incomplete information to the Commissioner, or the failure to submit information or the adoption of a tax position, where such submission, non-submission, or adoption resulted in—

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

"return"

means any return, declaration, bill of entry or other document in terms of which a tax determination is made;

"tax"

means any tax, duty, levy, penalty and additional tax imposed in terms of a tax Act;

"tax Act"

means any legislation administered by the Commissioner;

"tax position"

means an assumption underlying one or more aspects of a return, including whether or not—