"approved body"

means the body approved by the Minister in terms of section 7(1)(b) to collect the levy on behalf of a SETA;

"Commissioner"

means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

"Director-General"

means the Director-General of Higher Education and Training;

"employee"

includes an employee as defined in the Fourth Schedule to the Income Tax Act;

"employer"

includes an employer as defined in the Fourth Schedule to the Income Tax Act;

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

"interest"

means any interest payable in terms of section 11;

"levy"

means the skills development levy referred to in section 3 and any administrative penalty leviable under this Act;

"Minister"

means the Minister of Higher Education and Training;

"National Skills Authority"

means the National Skills Authority, established by section 4 of the Skills Development Act;

"National Skills Fund"

means the National Skills Fund, established by section 27(1) of the Skills Development Act;

"penalty"

means any penalty payable in terms of section 12 and a penalty contemplated in Chapter 16 of the Tax Administration Act;

[Definition amended by section 29 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

"prescribed"

means prescribed by regulation in terms of section 22;

"sector"

means a sector as determined by the Minister in terms of section 9(2) of the Skills Development Act;

"SETA"

means a sector education and training authority, established by section 9(1) of the Skills Development Act;

"Skills Development Act"

means the Skills Development Act, 1998 (Act No. 97 of 1998);

"Tax Administration Act"

means the Tax Administration Act, 2011;

"this Act"

includes any regulation made in terms of section 22, but does not include the footnotes.