Page 564 - SAIT Compendium 2016 Volume1

Schedule 2 VALUE-ADDED TAX ACT 89 OF 1991 Schedule 3
Item 13
Item 14 Item 15
Item 16
Item 17 Item 18
Item 19
Fruit, not cooked or treated in any manner except for the purposes of preserving such fruit in its natural state, but excluding dehydrated, dried, canned or bottled fruit and nuts.
Vegetable oil, marketed and supplied for use in the process of cooking food, but excluding olive oil.
Milk, including high-fat, full-fat, low-fat or fat-free milk, being the milk of cattle, sheep or goats that has not been concentrated, condensed, evaporated, sweetened, avoured, cultured or subjected to any other process other than homogenization or preservation by pasteurization, ultra-high temperature treatment, sterilization, chilling or freezing or the addition of minerals, vitamins, enzymes and other similar additives not exceeding one per cent by volume of the nal product, solely for the purpose of increasing the nutritional value.
[Item 15 substituted by s. 73 of Act 19 of 2001.]
Cultured milk, being cultured milk as classi ed under the Agricultural Product Standards Act, 1990 (Act 119 of 1990), with the following class designation:
Cultured high-fat milk Cultured full-fat milk Cultured low-fat milk Cultured fat-free milk.
[Item 16 substituted by s. 104 (b) of Act 30 of 1998.]
Brown wheaten meal, being pure, sound wheaten meal, but excluding separated wheaten bran, wheaten germ and wheaten semolina.
Eggs, being raw eggs laid by hens of the species gallus domesticus, whether supplied in their shells or in the form of egg pulp being raw pulp consisting of the yolk and white which is obtained from such eggs after the shells have been removed.
Edible legumes and pulse of leguminous plants, dried, whole, split, crushed, skinned or in powder form, but not further prepared or processed or where packaged as seed or such pulse as are described under separate Items in this PART.
[Para. 1 amended by s. 45 (1) (a) and (b) of Act 97 of 1993.]
2. The provisions of paragraph 1 shall not apply where any goods mentioned in that paragraph are supplied in the
course of carrying out any agreement for the furnishing or serving of any meal, refreshment, cooked or prepared food or any drink, as the case may be, so as to be ready for immediate consumption when so supplied.
3. . . .
Number and year
Act 103 of 1978 Act 111 of 1979 Act 105 of 1980 Act 97 of 1981 Act 40 of 1982 Act 90 of 1982 Act 95 of 1983 Act 99 of 1984 Act 102 of 1985 Act 70 of 1986 Act 108 of 1986 Act 31 of 1987 Act 86 of 1987 Act 87 of 1988 Act 69 of 1989 Act 89 of 1990
[Para. 3 deleted by s. 45 (1) (c) of Act 97 of 1993.] Schedule 3
LAWS REPEALED (Section 85 of this Act)
Short title
Sales Tax Act, 1978
Sales Tax Amendment Act, 1979
Sales Tax Amendment Act, 1980
Sales Tax Amendment Act, 1981
Sales Tax Amendment Act, 1982 Second Sales Tax Amendment Act, 1982 Sales Tax Amendment Act, 1983
Sales Tax Amendment Act, 1984
Sales Tax Amendment Act, 1985
Sales Tax Amendment Act, 1986 Taxation Laws Amendment Act, 1986 Sales Tax Amendment Act, 1987 Taxation Laws Amendment Act, 1987 Taxation Laws Amendment Act, 1988 Taxation Laws Amendment Act, 1989 Taxation Laws Amendment Act, 1990
Extent of repeal of law
The whole
The whole
The whole
The whole
The whole
The whole
The whole
The whole
The whole
The whole
Sections 14, 15 and 16 The whole
Sections 12 to 25 Sections 37 to 47 Sections 17 to 25 Sections 1 to 7
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SAIT CompendIum oF TAx LegISLATIon VoLume 1