"child"
in relation to any person, includes any person adopted by him or her—
| (a) | under the law of the Republic; or |
| (b) | under the law of any country other than the Republic, provided the adopted person is under such law accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country; |
[Definition substituted by section 2(1)(b) of the Taxation Laws Amendment Act, 2008 (Act No. 3 of 2008)]