Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
means an industry or service or part of any industry or service;
[Definition inserted by section 1(d) of Employment Equity Amendment Act 4 of 2022, Notice No. 3280, GG48418, dated 14 April 2023 - effective 1 January 2025 per Commencement Proclamation 231, GG51684 dated 28 November 2024]