means an offence in terms of a tax Act or any other offence involving—
| (a) | fraud on SARS or on a SARS official relating to the administration of a tax Act; or |
| (b) | theft of moneys due or paid to SARS for the benefit of the National Revenue Fund; |
[Definition substituted by section 37(e) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]