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


Determination of Category of Business

Notice No. 2570 of 1991


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:

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



D J de Villiers

Acting Minister of Finance