Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
trading entity
means an entity operating within the administration of a department for the provision or sale of goods or services, and established--
| a) | in the case of a national department, with the approval of the National Treasury; or |
| b) | in the case of a provincial department, with the approval of the relevant provincial treasury acting within a prescribed framework. |
