Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

Part I : Interpretation

1. Definitions
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(1)In this Act, unless the context indicates otherwise—

 

"assessment period"

means an assessment period as described in section 4(2);

 

"Commissioner"

[Definition deleted by section 19(a) of Act No. 13 of 2017];

 

"Customs and Excise Act"

means the Customs and Excise Act, 1964 (Act No. 91 of 1964);

 

"Income Tax Act"

[Definition deleted by section 19(a) of Act No. 13 of 2017];

 

"Levy Act"

means the Diamond Export Levy Act, 2007;

 

"notice of assessment"

[Definition deleted by section 19(a) of Act No. 13 of 2017]

 

"registered person"

means a person registered by the Commissioner as described in section 2(4).

 

"Tax Administration Act"

means the Tax Administration Act, 2011 (Act No. 28 of 2011).

[Definition amended by section 19(a) of Act No. 13 of 2017]

 

(2)Unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Diamonds Act, 1986 (Act No. 56 of 1986), or the Levy Act bears the meaning so assigned for purposes of this Act.