
R 385.00
"person"
includes—
(a) | an insolvent estate; |
(b) | the estate of a deceased person; |
(c) | any trust; and |
(d) | any portfolio of a collective investment scheme, |
but does not include a foreign partnership.
[Definition substituted by section 6(1)(w) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010)]