A "binding private ruling" or "binding class ruling" applies to a person only if—
| (a) | the provision or provisions of the Act at issue are the subject of the "advance ruling"; |
| (b) | the person's set of facts or "transaction" are the same as the particular set of facts or "transaction" specified in the ruling; |
| (c) | the person's set of facts or "transaction" falls entirely within the effective period of the ruling; |
| (d) | any assumptions made or conditions imposed by SARS in connection with the validity of the ruling have been satisfied or carried out; |
| (e) | in the case of a "binding private ruling", the person is an "applicant" identified in the ruling; and |
| (f) | in the case of a "binding class ruling", the person is a "class member" identified in the ruling. |
