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

Regulations

Determination of category of business

 

Notice No. 2570

21 October 1991

 

Department of Finance

 

I, Dawid Jacobus de Villiers, Acting Minister of Finance, hereby determine under item (cc)(A) of paragraph (c)(iv) of the definition of "enterprise" in section 1 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), for the purposes of the said item, the following categories of businesses to be categories of businesses in respect of which the provisions of the said paragraph shall be deemed to apply:

Abattoirs
Farming
Parking grounds and garages
Produce markets
Township development
Letting of commercial and industrial buildings
Airports
Quarries and sale of sand
Cement-making
Caravan parks, pleasure and holiday resorts
Nurseries
Hiking trails
Brickyards
Liquor sales
Provision of computer services
Game farms
Cattle pens and auction facilities

 

 

D J de Villiers

Acting Minister of Finance