“prescribed rate” has the meaning assigned in section 189(3);

“presiding officer” is the person referred to in section 50(1);

“promoter”, in relation to an “arrangement”, means a person who is principally responsible for organising, designing, selling, financing or managing the “arrangement”;

“Promotion of Access to Information Act” means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);

‘proposed transaction’ means a ‘transaction’ that an ‘applicant’ proposes to undertake, but has not agreed to undertake, other than by way of an agreement that is subject to a suspensive condition or is otherwise not binding; and

“public notice” means a notice published in the Government Gazette;

“public officer” is an officer referred to in section 246(1), (2) and (3);

‘recognised controlling body’ means a ‘controlling body’ recognised by the Commissioner under section 240A.

“reduced assessment” is an assessment referred to in section 93;

“registered tax practitioner” means a person registered under section 240;