17. Interpretation

In this Act, unless the context otherwise requires:—

“Commissioner-General”, “Senior Deputy Commissioner-General” “Deputy Commissioner-General”, “Senior

Commissioner”, “Commissioner”, “Deputy

Commissioner” and “Assessor”, shall have the same meaning as given to those terms in the Inland

Revenue Act, No. 10 of 2006 ;

“defaulter” means any person whose tax is in default in terms of the provisions of section 2 of this Act ; and

“Government Owned Business Undertaking” means a business undertaking acquired by or vested in the

Government, under the Business Undertaking

(Acquisition) Act, No. 35 of 1971.