In this Act, unless the context indicates otherwise, any meaning ascribed to a word or expression in the Merchant Shipping (International Oil Pollution Compensation Fund) Act, 2013, the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013, or the Tax Administration Act, 2011 (Act No. 28 of 2011), has the meaning so ascribed, and—

"associated person"

in relation to a person, means a subsidiary as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008);

"contributing oil"

means crude oil or fuel oil;

"crude oil"

means any liquid hydrocarbon mixture occurring naturally in the earth, whether or not treated to render it suitable for transportation, including, but not limited to, crude oils from which certain distillate fractions have been removed (also known as topped crudes) or to which certain distillate fractions have been added (also known as spiked or reconstituted crudes);

"Director of the Fund"

means the Director of the Fund referred to in paragraph 2 of Article 2 of the 1992 Fund Convention;

"fuel oil"

means heavy distillates or residues from crude oil or blends of such materials intended for use as a fuel for the production of heat or power of a quality equivalent to the "American Society for Testing and Materials Specification for Number Four Fuel Oil (Designation D 396-69)" or heavier;

"levy"

means the levy referred to in section 2 and determined in accordance with section 3;

"tax period"

means a calendar year.