2. Interpretation
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(1) In this Act —
“appeal commissioners” (Deleted by Act 10 of 2017)
“Competent Authority” means the Minister under section 4B; (Inserted by Act 10 of 2021)
“Convention” means the multilateral Convention on Mutual Administrative Assistance in Tax Matters the text of which is set out in Schedule 1; (Substituted by Act 10 of 2017)
“information” means a fact, statement, document or record in any form; (Inserted by Act 10 of 2021)
“Minister” means the Minister responsible for finance;
“return” means a return under section 10;
“Standard” —
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(a) means the Common Reporting Standard on reporting and due diligence for financial account information the text of which is set out in Schedule 2;
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(b) includes the Common Reporting Standard Commentary, which is any explanatory material made and published by the Organisation for Economic Co-operation and Development for the purposes of assisting with the interpretation of the Common Reporting Standard on reporting and due diligence for financial account information. (Substituted by Act 10 of 2017)
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(2) Any expression which is defined in the Convention or Standard but not in this Act has the same meaning in this Act as in the Convention or Standard.