For the purposes of this Act, any word or expression to which a meaning has been assigned in the Tax Administration Act bears the meaning so assigned unless the context otherwise indicates, and the following terms have the following meaning:

"application"

means an application for the additional relief described in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016;

"Tax Administration Act"

means the Tax Administration Act, 2011 (Act No. 28 of 2011); and

"trust"

means a "trust" as defined in section 1(1) of the Income Tax Act, and includes any similar arrangement formed or established under the laws of any country other than the Republic.