means any employer who-
| a) | was not registered with the Commissioner for the purposes of employees' tax as at 26 April 1994 and had not on or before that date applied to the Commissioner to be registered for those purposes; |
| b) | was so registered as at 26 April 1994, but in respect of whom the Commissioner was unable to enforce any law regulating the payment of employees' tax, by reason of the fact that such employer's whereabouts for the purposes of employees' tax were unknown to the Commissioner on that date; |
| c) | has previously rendered a declaration in terms of paragraph 14(2) of the Fourth Schedule to the Income Tax Act, 1962, to the Commissioner in respect of any period which ended on or before 28 February 1994 and during the relief period discloses to the Commissioner full and true details of any amount of employees' tax required to be deducted or withheld from any remuneration of any employee during such period, which were required to be included in such declaration, but which such employer failed so to include and which were unknown to the Commissioner as at 1 November 1996; or |
| d) | is registered with the Commissioner for employees' tax purposes and is liable for any interest or penalty in terms of the Income Tax Act, 1962, in respect of the late payment or underpayment of any employees' tax, other than employees' tax which has become payable as a result of the disclosure of details by such employer as contemplated in paragraph (c), in relation to any period which ended on or before 28 February 1994, and who- |
| i) | submits all declarations in respect of employees' tax for all periods which ended on or before 31 October 1996, on or before the last day of the relief period; or |
| ii) | makes arrangements with the Commissioner during the relief period to submit such declarations within six months after the last day of the relief period; |