"service"
means a fire brigade service intended to be employed for—
| (a) |
preventing the outbreak or spread of a fire; |
| (b) |
fighting or extinguishing a fire; |
| (c) |
the protection of life or property against a fire or other threatening danger; |
| (d) |
the rescue of life or property from a fire or other danger; |
| (e) |
subject to the provisions of the Health Act, 1977 (Act No. 63 of 1977), the rendering of an ambulance service as an integral part of the fire brigade service; or |
| (f) |
the performance of any other function connected with any of the matters referred to in paragraphs (a) to (e). |
Division of Revenue Act, 2013
