Page 40 - Juta's Indirect Tax

s 11 VALUE-ADDED TAX ACT 89 OF 1991 s 11
(hB) . . .
[Para. (hB) inserted by s. 27 (1) (a) of Act 97 of 1993,
substituted by s. 153 (a) of Act 60 of 2001 and deleted by s. 44 (1) (b) of Act 9 of 2006.]
(i) the goods are supplied as contemplated in section 8 (9); [Para. (i) substituted by s. 27 (1) (b) of Act 97 of 1993 and by s. 169 (1) (c) of Act 45 of 2003.]
(j)
the goods consist of such foodstuffs as are set forth in Part B of Schedule 2, but subject to such conditions as may be prescribed in the said Part; or
[Para. (m) substituted by s. 98 (1) (b) of Act 32 of 2004 and by s. 81 (b) of Act 20 of 2006.]
(mA) a vendor supplies xed property situated in a customs controlled area to a customs controlled area enterprise or an IDZ operator under any agreement of sale or letting or any other agreement under which the use or permission to use such xed property is granted;
[Para. (mA) inserted by s. 81 (c) of Act 20 of 2006.]
[NB: Para. (mA) has been substituted by s. 22 (1) (f) of Act 44 of 2014, a provision that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
[Para. (j) inserted by s. 27 (f) of Act 136 of 1991 and substituted by GN 2695 of 8 November 1991 and by s. 17 (d) of Act 136 of 1992.]
(k) the goods are gold coins supplied as such and which the Reserve Bank has issued in the Republic in accordance with the provisions of section 14 of the South African Reserve Bank Act, 1989 (Act 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section; or
[Para. (k) inserted by GN 2695 of 8 November 1991 and by s. 17 (e) of Act 136 of 1992.]
(l) the goods consist of illuminating kerosene (marked) intended for use as fuel for illuminating or heating, referred to in Fuel Item Levy number 195.10.13 in Part 5A of Schedule 1 to the Customs and Excise Act and are not mixed or blended with another substance; or
[Para. (l) added by s. 43 (1) (b) of Act 5 of 2001 and substituted by s. 105 (c) of Act 31 of 2005 and by s. 44 (1) (c) of Act 9 of 2006.]
[NB: Para. (l) has been substituted by s. 22 (1) (d) of Act 44 of 2014, a provision that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
(m) a vendor supplies movable goods, (excluding any ‘motor car’ as de ned in section 1), in terms of a sale or instalment credit agreement to a customs controlled area enterprise or an IDZ operator and those goods are physically delivered to that customs controlled area enterprise or IDZ operator in a customs controlled area either—
[NB: The words preceding sub-para. (i) have been substituted by s. 22 (1) (e) of Act 44 of 2014, a provision that will come into operation on the date on which the Customs Control Act 31 of 2014 takes effect. See Pendlex below.]
(i) by the supplier; or
(ii) by a cartage contractor, whose activities include
transporting goods and who is engaged by the supplier to deliver the goods and that supplier is liable for the full cost relating to that delivery;
[Sub-para. (ii) substituted by s. 132 (1) (c) of Taxation Laws Amendment Act, 2015 – date of commencement: 1 April 2016.]
32
(n)
the goods consist of—
(i) any old order right or OP26 right as de ned
in Schedule II of the Mineral and Petroleum Resources Development Act, 2002 (Act 28 of 2002), converted into a new right pursuant to item 7 (3) of that Schedule if that supply is made pursuant to that conversion; or
Prelex
Wording of sub-para. (ii) in force until 1 April 2016
(ii) by a VAT registered cartage contractor, whose main activity is that of transporting goods and who is engaged by the supplier to deliver the goods and that supplier is liable for the full cost relating to that delivery;
Pendlex (to come into operation on the date on which
the Customs Control Act 31 of 2014 takes effect)
(mA)a vendor supplies xed property situated in a customs controlled area to an SEZ enterprise or an IDZ operator under any agreement of sale or letting or any other agreement under which the use or permission to use such xed property is granted;
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
(l) the goods consist of illuminating kerosene (marked)
intended for use as fuel for illuminating or heating, referred to in Fuel Item Levy number 195.10.13 in Part 5A of Schedule 1 to the Excise Duty Act and are not mixed or blended with another substance; or
[Sub-para. (i) substituted by s. 134 (1) (a) of Act 24 of 2011 – date of commencement: 10 January 2012.]
(ii) . . .
[Sub-para. (ii) substituted by s. 98 (1) (c) of Act 32 of 2004 and deleted by s. 134 (1) (b) of Act 24 of 2011 – date of commencement: 10 January 2012.]
[Para. (n) inserted by s. 169 (1) (b) of Act 45 of 2003.]
(o) . . .
[Para. (o) added by s. 169 (1) (d) of Act 45 of 2003 and
(p)
(i)
deleted by s. 105 (d) of Act 31 of 2005.] thesupplyofanenterpriseorpartofanenterpriseas a going concern, by a vendor to that vendor’s branch or division, which branch or division is separately registered in terms of section 50 (2): Provided that that enterprise or part, as the case may be, shall not be disposed of as a going concern unless—
(aa) that enterprise or part is capable of separate
operation; and
(bb) will be an income-earning activity on the
date of transfer thereof; and
(cc) a tax invoice issued in accordance with
section 20 in relation to that supply is
inclusive of tax at the rate of zero per cent; or the supply of an enterprise, branch or division, as contemplated in section 50 (2), as a going concern to a separately registered enterprise of that vendor: Provided that that enterprise or part, as the case may be, shall not be disposed of as a going concern unless—
(aa) that enterprise or part is capable of separate
operation; and
(bb) will be an income-earning activity on the
date of transfer thereof; and
Juta’s IndIrect tax 2016
Pendlex (to come into operation on the date on which the Customs Control Act 31 of 2014 takes effect)
a vendor supplies movable goods, (excluding any ‘motor car’ as de ned in section 1), in terms of a sale or instalment credit agreement to an SEZ enterprise or an IDZ operator in a customs controlled area and those goods are physically delivered to that SEZ enterprise or IDZ operator in a customs controlled area either—
(ii)