Any word or expression contained in this notice to which a meaning has been assigned in a "tax Act" as defined in section 1 of the Tax Administration Act, 2011, or the intergovernmental agreement between the Republic of South Africa and the United States of America to improve international tax compliance and implement the FATCA, has the meaning so assigned, unless the context indicates otherwise, and the following terms have the following meaning:

"AEOI"

means automatic exchange of information;

"BRS"

means business requirement specification;

"Public Notice 509"

means Public Notice 509, published in Government Gazette No. 37778 of 27 June 2014;

"return"

means a BRS: FATCA AEOI return required under Public Notice 509;

"FATCA"

means the United States of America's Foreign Account Tax Compliance Act;

"FATCA international tax agreement"

means the intergovernmental agreement between the Republic of South Africa and the United States of America to improve international tax compliance and to implement the FATCA and

"reporting financial institution"

means a reporting financial institution as defined in the FATCA international tax agreement.