Page 473 - Juta's Indirect Tax

IN 70 VaLue-added tax act: InterPretatIOn nOtes IN 70 Annexure B – Listed welfare activities
DETERMINATION OF WELFARE ACTIVITIES FOR PURPOSES OF THE DEFINITION OF ‘WELFARE ORGANISATION’ IN SECTION 1 OF THE VALUE-ADDED TAX ACT, 1991
Published as Regulation No. 112 in the Government Gazette No. 27235 on 11 February 2005.
1. WELFARE AND HUMANITARIAN
(a) The care or counselling of, or the provision of educational programmes relating to abandoned abused neglected, orphaned or homeless children.
(b) The care or counselling of poor and needy persons where more than 90 per cent of those persons to whom the care or counselling are provided are over the age of 60.
(c) The care or counselling of, or the provision of educational programmes relating to physically or mentally abused and traumatised persons.
(d) The provision of disaster relief.
(e) The rescue or care of persons in distress
(f) The provision of poverty relief.
(g) Rehabilitative care or counselling or education of prisoners, former prisoners and convicted offenders and persons
awaiting trial.
(h) The rehabilitation, care or counselling of persons addicted to a dependence-forming substance or the provision of
preventative and educational programmes regarding addiction to dependence-forming substances.
(i) Con ict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of
South Africa.
(j) The promotion or advocacy of human rights and democracy.
(k) The protection of the safety of the general public.
(l) The promotion or protection of family stability.
(m) The provision of legal services for poor and needy persons.
(n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents,
other than the services contemplated in section 12 (j) of the Value-Added Tax Act, 1991.
(o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees. (p) Community development for poor and needy persons and anti-poverty initiative, including-
(i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development and anti-poverty;
(ii) the provision of training, support or assistance to community-based projects contemplated in item (i); or
(iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the
Minister by way of regulation.
(q) The promotion of access to media and a free press.
2. HEALTH CARE
(a) The provision of health care services to poor and needy persons.
(b) The care or counselling of terminally ill persons or persons with a severe physical or mental disability, and the
counselling of their families in this regard.
(c) The prevention of HIV infection, the provision of preventative and educational programmes relating to HIV/Aids.
(d) The care, counselling or treatment of persons af icted with HIV/Aids, including the care or counselling of their
families and dependants in this regard.
(e) The provision of blood transfusion, organ donor or similar services.
(f) The provision of primary health care education, sex education or family planning.
3. LAND AND HOUSING
(a) The development, construction, upgrading, conversion or procurement of housing units for the bene t of persons whose monthly household income falls within the housing subsidy eligibility requirements of the National Housing code published pursuant to section 4 of the Housing Act, 1997 (Act 107 of 1997).
(b) The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
(c) Building and equipping of clinics, crèches, community centres, sports facilities or other facilities of a similar nature for the bene t of the poor and needy.
(d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
4. EDUCATION AND DEVELOPMENT
(a) The provision of school buildings or equipment for public schools and educational institutions engaged in exempt activities contemplated in section 12 (h) of the Value-Added Tax Act, 1991, for the bene t of the poor and needy and physically disabled.
(b) Career guidance and counselling services provided to persons for purposes of attending any school or higher education institution as envisaged in section 12 (h) (i) (aa) and (bb) of the Value-Added Tax Act, 1991.
(c) Programmes addressing life skill needs of children at schools, pre-schools or educational institutions as envisaged in section 12 (h) of the Value-Added Tax Act, 1991.
(d) Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.
(e) Training for unemployed persons with the purpose of enabling them to obtain employment.
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