“administrative non-compliance penalty” or “penalty” means a “penalty” imposed by SARS in accordance with this Chapter or a tax Act other than this Act, and excludes an understatement penalty referred to in Chapter 16;

“additional assessment” is an assessment referred to in section 92;

“administration of a tax Act” has the meaning assigned in section 3(2);

“administrative non-compliance penalty” has the meaning assigned in section 208;

‘advance ruling’ means a ‘binding general ruling’, a ‘binding private ruling’ or a ‘binding class ruling’;

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

‘applicant’ means a person who submits an ‘application’ for a ‘binding private ruling’ or a ‘binding class ruling’;

‘application’ means an application for a ‘binding private ruling’ or a ‘binding class ruling’;

‘arrangement’ means any transaction, operation, scheme, agreement or understanding (whether enforceable or not);

“assessment” means the determination of the amount of a tax liability or refund, by way of self-assessment by the taxpayer or assessment by SARS;