Tax Administration Act, 2011
R 385
"public body"
means—
| (a) | any department of state or administration in the national or provincial sphere of government or any municipality in the local sphere of government; or |
| (b) | any other functionary or institution when— |
| (i) | exercising a power or performing a duty in terms of the Constitution or a provincial constitution; or |
| (ii) | exercising a public power or performing a public function in terms of any legislation; |
