Tax Administration Act, 2011
R 385
"third party"
in relation to a request for access to—
(a) | a record of a public body, means any person (including, but not limited to, the government of a foreign state, an international organisation or an organ of that government or organisation) other than— |
(i) | the requester concerned; and |
(ii) | a public body; or |
(b) | a record of a private body, means any person (including, but not limited to, a public body) other than the requester, |
but, for the purposes of sections 34 and 63, the reference to "person" in paragraphs (a) and (b) must be construed as a reference to "natural person";