South African Revenue Service Act, 1997 (Act No. 34 of 1997)

In this Act, unless the context indicates otherwise—

"Commissioner"

means the Commissioner appointed in terms of section 6;

"financial year"

means a financial year defined in section 1 of the Public Finance Management Act, 1999;

"Minister"

means the Minister of Finance;

"Public Finance Management Act, 1999"

means the Public Finance Management Act, 1999 (Act No. I of 1999);

"Public Service Act"

means the Public Service Act, 1994 (Proclamation No. 103 of 1994);

"recognised trade union"

means a trade union registered in terms of the Labour Relations Act, 1995 (Act No. 66 of 1995), and recognised by SARS as a collective bargaining agent of SARS employees;

"revenue"

means income derived from taxes, duties, levies, fees and any other money's imposed in terms of legislation, including penalties and interest in connection with such moneys;

"SARS"

means the South African Revenue Service established by section 2; and

"this Act"

includes any rules made or directives issued in terms of this Act.