In these Regulations, unless otherwise indicated, any word or expression to which a meaning has been assigned in the Value-Added Tax Act, 1991 (Act No. 89 of 1991), bears the meaning so assigned, and—

"domestic reverse charge"

means the VAT charged at the standard rate on a taxable supply of goods, must be accounted for and is payable, on the supplier:'s behalf, by the recipient of the supply and is not payable by the supplier, if the—

"residue"

means any debris, discard, tailings, slimes, screening, slurry, waste rock, foundry sand, beneficiation plant waste or ash;

"the Act"

means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);

"valuable metal"

means, any goods containing gold in the form of jewellery, bars, blank coins, ingots, buttons, wire, plate, granules, in a solution, residue or similar forms, Including any ancillary goods or services but does not include supplies—

"VAT"

means value-added tax.