Page 18 - Juta's Indirect Tax

s 1 VALUE-ADDED TAX ACT 89 OF 1991 s 1
and (e) respectively of Act 44 of 2014, provisions that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
(d) furniture and other ttings; (e) meals;
(f) laundry;
[Para. (f) added by s. 92 (1) (c) of Act 32 of 2004.] (g) nursing services; or
[Para. (g) added by s. 92 (1) (c) of Act 32 of 2004.]
(h) water;
[Para. (h) added by s. 128 (1) (e) of Taxation Laws Amendment Act, 2015 – date of commencement:
1 April 2016.]
[De nition of ‘domestic goods and services’ substituted by s. 65 (1) (c) of Act 19 of 2001 and by s. 148 (1) (c) of Act 60 of 2001.]
‘donated goods or services’ means goods or services which are donated to an association not for gain and are intended for use in the carrying on or carrying out of the purposes of that association;
‘donation’ means a payment whether in money or otherwise voluntarily made to any association not for gain for the carrying on or the carrying out of the purposes of that association and in respect of which no identi able direct valuable bene t arises or may arise in the form of a supply of goods or services to the person making that payment or in the form of a supply of goods or services to any other person who is a connected person in relation to the person making the payment, but does not include any payment made by a public authority or a municipality;
[De nition of ‘donation’ inserted by s. 92 (1) (d) of Act 32 of 2004 and substituted by s. 40 (1) (d) of Act 9 of 2006.]
‘dwelling’ means, except where it is used in the supply of commercial accommodation, any building, premises, structure, or any other place, or any part thereof, used predominantly as a place of residence or abode of any natural person or which is intended for use predominantly as a place of residence or abode of any natural person, including xtures and ttings belonging thereto and enjoyed therewith;
[De nition of ‘dwelling’ substituted by s. 12 (1) (b) of Act 136 of 1992, by s. 65 (1) (d) of Act 19 of 2001 and by s. 148 (1) (d) of Act 60 of 2001.]
‘electronic services’ means those electronic services prescribed by the Minister by regulation in terms of this Act;
[De nition of ‘electronic services’ inserted by s. 165 (1) (d) of Act 31 of 2013 – date of commencement: 1 April 2014; the inserted de nition applies in respect of electronic services supplied on or after that date.]
‘employee organization’ means an organization in which a number of employees in any particular undertaking, industry, trade, occupation or profession are associated together for the purpose of regulating relations between themselves or some of them and their employers or some of their employers or mainly for that purpose, disregarding the provision of sickness, accident or unemployment bene ts for the members of the organization or for the widows, children, dependants or nominees of deceased members;
[De nition of ‘employee organization’ inserted by GN 2695 of 8 November 1991 and by s. 12 (1) (c) of Act 136 of 1992.]
‘enterprise’ means—
(a) in the case of any vendor, any enterprise or activity
which is carried on continuously or regularly by any person in the Republic or partly in the Republic and in the course or furtherance of which goods or services are supplied to any other person for a consideration, whether or not for pro t, including any enterprise or activity carried on in the form of a commercial, nancial, industrial, mining, farming, shing, municipal or professional concern or any
Pendlex (to come into operation on the date on which the date on which the Special Economic Zones Act 16 of 2014 takes effect)
‘customs controlled area’ has the meaning assigned thereto in section 21A (1A) or (1) of the Customs and Excise Act;
‘customs controlled area enterprise’ has the meaning assigned thereto in section 21A (1A) or (1) of the Customs and Excise Act;
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
‘customs controlled area’ has the meaning assigned thereto in section 1 of the Customs Control Act;
‘customs controlled area enterprise’ — deleted
‘Customs Duty Act’ means the Customs Duty Act, 2014 (Act 30 of 2014);
‘customs secured area’ . . .
[De nition of ‘customs secured area’ inserted by s. 148
(1) (b) of Act 60 of 2001 (date of commencement not proclaimed) and deleted by s. 164 (1) (d) of Act 45 of 2003.]
‘designated entity’ means a vendor—
(i) to the extent that its supplies of goods and services of
an activity carried on by that vendor are in terms of (b) (i) of the de nition of ‘enterprise’ treated as supplies made in the course or furtherance of an enterprise;
(ii) which is a major public entity, national government business enterprise or provincial government business enterprise listed in Schedule 2 or Part B or D of Schedule 3 of the Public Finance Management Act, 1999 (Act 1 of 1999), respectively;
[Para. (ii) amended by s. 40 (1) (a) of Act 9 of 2006.]
(iii) which is a party to a ‘Public Private Partnership Agreement’ as de ned in Regulation 16 of the Treasury Regulations issued in terms of section 76 of the Public Finance Management Act, 1999 (Act 1 of 1999), to the extent that that party supplies goods or services in terms of that Agreement to the ‘institution’
de ned in that Regulation;
[Para. (iii) amended by s. 40 (1) (a) of Act 9 of 2006 and substituted by s. 104 (1) (a) of Act 60 of 2008 and by s. 26 of Act 8 of 2010.]
(iv) which is a welfare organisation;
[Para. (iv) amended by s. 40 (1) (b) of Act 9 of 2006.]
(v) which is a municipal entity as de ned in section 1 of the Local Government: Municipal Systems Act, 2000
(Act 32 of 2000); or
[Para. (v) added by s. 40 (1) (c) of Act 9 of 2006.]
(vi) which has powers similar to those of any water board listed in Part B of Schedule 3 of the Public Finance Management Act, 1999 (Act 1 of 1999), which would have complied with the de nition of ‘local authority’ in section 1 prior to the deletion of that de nition on
1 July 2006;
[Para. (vi) added by s. 77 (b) of Act 20 of 2006.]
[De nition of ‘designated entity’ inserted by s. 164 (1) (c) of
Act 45 of 2003.]
‘domestic goods and services’ means goods and services provided in any enterprise supplying commercial accommodation, including—
(a) cleaning and maintenance;
(b) electricity, gas, air conditioning or heating;
(c) a telephone, television set, radio or other similar
article;
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Juta’s IndIrect tax 2016