Intellectual Property Rights from Publicly Financed Research and
R 385
"assessment"
has the meaning assigned under section 1 of the Tax Administration Act, and includes a determination by the Commissioner—
| (a) | [Paragraph (a) deleted by section 271, read with paragraph 23(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]; |
| (b) | [Paragraph (b) deleted by section 271, read with paragraph 23(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]; |
| (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; |
[Definition substituted by section 271, read with paragraph 23(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]
