"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)]