Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart A : General101. Definitions |
In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
"appellant"
except in Part E of this Chapter, means a person who has noted an appeal against an assessment or "decision" under section 107;
"decision"
means a decision referred to in section 104(2);
"registrar"
means the registrar of the tax court; and
"rules"
mean the rules made under section 103.
