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GT Shield

means a trust defined in section 1 of the Trust Property Control Act, 1988 (Act No. 57 of 1988), other than a trust established—

(a) by virtue of a testamentary disposition;
(b) by virtue of a court order;
(c) in respect of persons under curatorship; or
(d) by the trustees of a retirement fund in respect of benefits payable to the beneficiaries of that retirement fund,

and includes a similar arrangement established outside the Republic;

[Definition inserted by section 1(t) of the Financial Intelligence Centre Amendment Act, 2017 (Act No. 1 of 2017)]