Page 619 - Juta's Indirect Tax

IN 22 (3)
(f) (g) (h)
4. (a) (b)
(c) (d)
(e) (f) (g)
(h) (i)
(j) (k) (l)
(m)
(n) (o)
(p)
5. (a) (b)
(c)
6. (a) (b)
(c)
7. (a) (b)
(c) (d)
TRANSFER DUTY ACT IN 22 (3)
Granting of loans for purposes of subparagraph (a) or (b), and the provision of security or guarantees in respect of such loans, subject to such conditions as may be prescribed by the Minister by way of regulation.
The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
The provision of training, support or assistance to emerging farmers in order to improve capacity to start and manage agricultural operations.
EDUCATION AND DEVELOPMENT
The provision of education by a ‘school’ as de ned in the South African Schools Act, 1996, (Act 84 of 1996). The provision of ‘higher education’ by a ‘higher education institution’ as de ned in terms of the Higher Education Act, 1997, (Act No. 101 of 1997).
‘Adult basic education and training’, as de ned in the Adult Basic Education and Training Act, 2000, (Act 52 of 2000), including literacy and numeracy education.
‘Further education and training’ provided by a ‘public college’ or ‘private college’ as de ned in the Further Education and Training Colleges Act, 2006 (Act 16 of 2006), which is registered in terms of that Act. Training for unemployed persons with the purpose of enabling them to obtain employment.
The training or education of persons with a severe physical or mental disability.
The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).
The provision of educare or early childhood development services for pre-school children.
Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.
The provision of school buildings or equipment for public schools and educational institutions engaged in public bene t activities contemplated in subparagraphs (a) to (h).
Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b).
The provision of hostel accommodation to students of a public bene t organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).
Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).
Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy. The provision of scholarships, bursaries, awards and loans for study, research and teaching on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.
The provision or promotion of educational programmes with respect to nancial services and products, carried on under the auspices of a public entity listed under Schedule 3A of the Public Finance Management Act.
RELIGION, BELIEF OR PHILOSOPHY
The promotion or practice of religion which encompasses acts of worship, witness, teaching and community service based on a belief in a deity.
The promotion and/or practice of a belief.
The promotion of, or engaging in, philosophical activities.
CULTURAL
The advancement, promotion or preservation of the arts, culture or customs.
The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical or cultural interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries.
The provision of youth leadership or development programmes.
CONSERVATION, ENVIRONMENT AND ANIMAL WELFARE
Engaging in the conservation, rehabilitation or protection of the natural environment, including ora, fauna or the biosphere.
The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals.
The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.
The establishment and management of a transfrontier area, involving two or more countries, which—
(i) is or will fall under a uni ed or coordinated system of management without compromising national
sovereignty; and
(ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job
creation, free movement of animals and tourists across the international boundaries within the peace park, and the building of peace and understanding between the nations concerned.
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