Page 618 - Juta's Indirect Tax

IN 22 (3)
IN 22 (3)
1. (a) (b) (c)
(d) (e) (f) (g)
(h) (i)
(j) (k) (l) (m) (n)
(o) (p)
(q)
2. (a) (b)
(c) (d)
(e) (f)
3. (a) (b)
(c)
(i) (ii)
(d)
TRANSFER DUTY ACT
Annexure A – List of public bene t activities in Part I NINTH SCHEDULE
PUBLIC BENEFIT ACTIVITIES
(Section 30)
PART I
WELFARE AND HUMANITARIAN
The care or counseling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.
The care or counseling of poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.
The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and traumatized persons.
The provision of disaster relief.
The rescue or care of persons in distress.
The provision of poverty relief.
Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.
The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of preventative and education programmes regarding addiction to dependence-forming substances.
Con ict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.
The promotion or advocacy of human rights and democracy.
The protection of the safety of the general public.
The promotion or protection of family stability.
The provision of legal services for poor and needy persons.
The provision of facilities for the protection and care of children under school-going age of poor and needy parents.
The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees. Community development for poor and needy persons and anti-poverty initiatives, including—
(i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or 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.
The promotion of access to media and a free press.
HEALTH CARE
The provision of health care services to poor and needy persons.
The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.
The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/ AIDS.
The care, counseling or treatment of persons af icted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.
The provision of blood transfusion, organ donor or similar services.
The provision of primary health care education, sex education or family planning.
LAND AND HOUSING
The development, construction, upgrading, conversion or procurement of housing units for the bene t of persons whose monthly household income is equal to or less than R15 000 or any greater amount determined by the Minister of Finance by notice in the Gazette after consultation with the Minister of Housing.
The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
The provision of residential care for retired persons, where—
more than 90 per cent of the persons to whom the residential care is provided are over the age of 60 and nursing services are provided by the organisation carrying on such activity; and
residential care for retired persons who are poor and needy is actively provided by that organisation without full recovery of cost.
Building and equipping of—
(i) clinics or crèches; or
(ii) community centres, sport facilities or other facilities of a similar nature, for the bene t of the poor and needy.
(e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting of cial land reform programmes.
610
Juta’s IndIrect tax 2016