Page 44 - Juta's Indirect Tax

s 12
VALUE-ADDED TAX ACT 89 OF 1991 s 12
(e)
(f)
principal purpose of accommodation in a dwelling erected or to be erected on that land;
the supply of land (together with any improvements to such land existing on the date on which the supplier became contractually obliged to supply such land and such existing improvements to the recipient) where such land is situated outside the Republic and such supply is made by way of sale or by way of letting; the supply of any services to any of its members in the course of the management of—
(i) a body corporate as de ned in section 1 of the Sectional Titles Act, 1986 (Act 95 of 1986);
(ii) a share block company;
that person in a vehicle (other than a game viewing vehicle contemplated in paragraph (e) of the de nition of ‘motor car’ in section 1) operated by him of fare-paying passengers and their personal effects by road or railway (excluding a funicular railway), not being a supply of any such service which, but for this paragraph, would be charged with tax at the rate of zero per cent under section 11 (2) (a);
[Para. (g) substituted by s. 28 of Act 136 of 1991, by s. 29 of Act 27 of 1997 and by s. 99 (b) of Act 32 of 2004.]
[Sub-para. (ii) amended by s. 18 (b) of Act 136 of 1992.] (iii) any housing development scheme as de ned in the Housing Development Schemes for Retired
Persons Act, 1988 (Act 65 of 1988); or
[Sub-para. (iii) substituted by GN 2695 of 8 November 1991 and by s. 18 (c) of Act 136 of 1992.]
(iv) any association of persons (other than a company registered or deemed to be registered under the Companies Act, 2008 (Act 71 of 2008), any co-operative, close corporation or trust, but including a non-profit company as defined in section 1 of the Companies Act, 2008 (Act 71 of 2008)) where the Commissioner is satisfied that, subject to such conditions as he or she may deem necessary, such association of persons—
(A) has been formed solely for purposes of managing the collective interests of residential property use or ownership of all its members, which includes expenditure applicable to the common immovable property of such members and the collection of levies for which such members are liable; and
(B) is not permitted to distribute any of its funds to any person other than a similar association of persons,
[Sub-para. (iv) added by s. 170 (1) (c) of Act 31 of 2013
– date of commencement: 1 April 2014; the added subparagraph applies in respect of services supplied on or after that date.]
where the cost of supplying such services is met out of contributions levied by such body corporate, share block company or under such housing development scheme or association, as the case may be: Provided that this paragraph shall not apply or shall apply to a limited extent where such body corporate, share block company, scheme or association applies in writing to the Commissioner, and the Commissioner, having regard to the circumstances of the case, directs with effect from a future date that the provisions of this paragraph shall not apply to that body corporate, share block company, scheme or association or that the provisions of this paragraph shall apply only to a limited extent specified by him: Provided further that this paragraph shall not apply to the services supplied by any body corporate, share block company, scheme or association which manages a property time-sharing scheme as defined in section 1 of the Property Time- sharing Control Act, 1983 (Act 75 of 1983);
[Words following sub-para. (iv) substituted by s. 170 (1) (d) of Act 31 of 2013 – date of commencement: 1 April 2014; the substituted wording applies in respect of services supplied on or after that date.]
[Subitem (A) substituted by s. 82 (b) of Act 20 of 2006.] (B) education and training of religious or
social workers;
[Subitem (B) substituted by s. 82 (b) of Act 20 of 2006.] (C) training or education of persons with a permanent physical or mental
impairment; (D) . . .
[Subitem (D) deleted by s. 99 (c) of Act 32 of 2004.]
(E) provision of bridging courses to enable indigent persons to enter a higher education institution as envisaged in
subparagraph (bb);
[Subitem (E) substituted by s. 82 (c) of Act 20 of 2006.]
[Item (cc) amended by s. 45 (1) (b) of Act 9 of 2006 and by s. 82 (a) of Act 20 of 2006.]
(g)
[Para. (f) amended by s. 28 of Act 97 of 1993.]
the supply by any person in the course of a transport business of any service comprising the transport by
(h)
(i) the supply of educational services—
(aa) provided by the State or a school registered under the South African Schools Act, 1996 (Act 84 of 1996), or a public college or private college established, declared or registered as such under the Further Education and Training Colleges Act, 2006
(Act 16 of 2006);
[Item (aa) substituted by s. 109 (a) of Act 60 of 2008.] (bb)by an institution that provides higher education on a full time, part-time or distance basis and which is established or deemed to be established as a public higher education institution under the Higher Education Act, 1997 (Act 101 of 1997), or is declared as a public higher education institution under that Act, or is registered or conditionally registered as a private higher
education institution under that Act; or (cc)by any public bene t organisation as contemplated in paragraph (a) of the de nition of ‘public bene t organisation’ contained in section 30 (1) of the Income Tax Act that has been approved by the Commissioner in terms of section 30 (3) of
that Act and which has been formed for — (A) adult basic education and training including literacy and numeracy education, registered under the Adult Basic Education and Training Act, 2000 (Act 52 of 2000), vocational training or
technical education;
(ii)
the supply by a school, university, technikon or college solely or mainly for the bene t of its learners or students of goods or services (including domestic goods and services) necessary for and subordinate and incidental to the supply of services referred to in subparagraph (i) of this paragraph, if such goods or services are supplied for a consideration in the form of school fees, tuition fees or payment for lodging or board and lodging; or
36
Juta’s IndIrect tax 2016