Intellectual Property Rights from Publicly Financed Research and
R 385
"officer"
means, where used in the context of a person who is engaged by the Commissioner in carrying out the provisions of this Act, a SARS official as defined in section 1 of the Tax Administration Act;
[Definition inserted by section 271, read with paragraph 23(e) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
