12 April 2024 – Value-Added Tax Act, 1991
Value-Added Tax Act 89 of 1991 — whether a supply free of charge may constitute a taxable supply
Value-Added Tax Act 89 of 1991 – section 16(3)(c) – whether the supply of an insurance contract to borrowers who pay interest and fees made exclusively in the course or furtherance of an exempt activity – whether the amount in section 16(3)(c) may be apportioned where the insurance contract is supplied only partly in the course or furtherance of an enterprise – significance of taxpayer’s failure to plead apportionment.
