means—
| (a) | the Commissioner; |
| (b) | an employee of SARS; or |
| (c) | a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner; |
[Definition substituted by section 47 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]