Maintenance Act, 1998
R 385
"implementing agency"
means—
| (a) | the government of the Republic in the national, provincial or local sphere; or |
| (b) | any institution or body established and appointed by a foreign government, as contemplated in section 10(1)(bA)(ii) of the Income Tax Act; or |
| (c) | any person who has entered into a contract directly with the party contemplated in paragraph (a) or (b), |
to implement, operate, administer or manage a foreign donor funded project;
[Definition inserted by section 66(1)(c) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - effective 1 April 2020 (Section 66(2)]
