means—
| (a) | the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters; |
| (b) | the Country-by-Country Reporting Standard for Multinational Enterprises specified by the Minister; or |
| (c) | any other international standard for the exchange of tax-related information between countries specified by the Minister, |
subject to such changes as specified by the Minister in a regulation issued under section 257;
[Definition inserted by section 33(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]