means—
| (a) | an agreement entered into with the government of another country in accordance with a tax Act; or |
| (b) | any other agreement entered into between the competent authority of the Republic and the competent authority of another country relating to the automatic exchange of information under an agreement referred to in paragraph (a); |
[Definition substituted by section 37(a) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]