S.L. 517.2 Art. 2Interpretation.

In these rules, unless the context otherwise requires -

"guidelines" means guidelines published by the Commissioner for the purpose of these rules on the official website of a revenue department; "statutory document" means a return, notice, declaration, statement or any other communication or form, whether prescribed or not, that may be furnished or is required to be furnished to the Commissioner in terms of any law;

and other terms and expressions have the same meaning as that assigned to them in the Act or in the relative revenue Act.