“assessment” has the meaning assigned under section 1 of the Tax Administration Act, and includes a determination by the Commissioner-

(a)      ………

 

(b)      ………

 

(c)       of any loss ranking for set-off;

(d)       of any assessed capital loss determined in terms of paragraph 9 of the Eighth Schedule; or

(e)       of any amounts to be taken into account in the determination of tax payable on income in future years;