Tax Administration Act, 2011
R 385
"official"
in relation to a public or private body, means—
(a) | any person in the employ (permanently or temporarily and full-time or part-time) of the public or private body, as the case may be, including the head of the body, in his or her capacity as such; or |
(b) | a member of the public or private body, in his or her capacity as such; |