(a) in paragraph 1 (“Interpretation”)— (i) by the insertion of the following definitions— ““commercial goods” means goods which are used mainly for the generation of income or the making of profits; “cross-border trader” means a person who imports commercial goods into Zimbabwe with the intention of carrying on any trade in those goods, but does not include any person registered as an operator in terms of the Value Added Tax Act [Chapter 23:12]; “hairdressing salon” means a commercial establishment in which any one or more hairdressers carry on their occupation or business; “informal cross-border trader” means a cross-border trader who does not furnish to an officer in accordance with paragraph 13C(1)(a) or (b) a tax clearance certificate or proof of registration as an operator in terms of the Income Tax Act [Chapter 23:06]; “officer”, for the purposes of Part IVB, means an officer of the department of the Zimbabwe Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter 23:11] to be responsible for assessing, collecting and enforcing the payment of duties in terms of the Customs and Excise Act [Chapter 23:02];”; (ii) in the definition of “operator” by the insertion of the following paragraph after paragraph (b)— “(c) the operation of a hairdressing salon, means the person who owns or is in charge of the salon, whether or not the salon or any hairdresser therein is licensed as such in terms of the Shop Licences Act [Chapter 14:17] or under the by-laws of the local authority in which the salon is located;”; (b) by the insertion after Part IV of the following Parts— PART IVA HAIRDRESSING SALON OPERATORS’ PRESUMPTIVE TAX Payment of presumptive tax by hairdressing salon operators 13A.(1) Subject to this paragraph, no later than twenty days after the end of each quarter, every operator of a hairdressing salon shall pay the amount of presumptive tax that is fixed from time to time in the charging Act. Provided that the Commissioner may, for good cause shown, allow the tax to be paid over at a later date. (2) The amount of presumptive tax payable in terms of subparagraph (1) shall be payable at any branch, division or department of the Zimbabwe Revenue Authority responsible for assessing, collecting and enforcing the payment of taxes under this Act or through any agent of the Zimbabwe Revenue Authority notified by the Commissioner.