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

In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:

"appellant"

except in Part E of this Chapter, means a person who has noted an appeal against an assessment or "decision" under section 107;

"decision"

means a decision referred to in section 104(2);

"registrar"

means the registrar of the tax court; and

"rules"

mean the rules made under section 103.