2 - Specific Transactions (1) Flashcards
international travel?
zero-rated
services supplied in connection with land/improvement situated outside SA?
zero-rated
export services?
zero-rated
financial services?
exempt
exported goods?
zero-rated
municipal rates?
zero-rated
basic food stuffs?
zero-rated
rental of residential accommodation?
exempt
education services?
exempt
transport of fare-paying passengers and their personal goods by road/rail?
exempt
sanitary towels?
zero-rated
fuel levy goods?
zero-rated
gold coins issued by SARB?
zero-rated
membership contributions to employee orgs?
exempt
childcare services?
exempt
services rendered to non-res, non-vendor in relation to foreign-going ship/aircraft?
zero-rated
services comprising job-training of employees for non-res, non-vendor employer?
zero-rated
paraffin for use as fuel lighting/heating?
zero-rated
goods supplied by vendor to another vendor on behalf of a non-res non-vendor used for wholly taxable supplies by the recipient?
zero-rated
indemnity payments?
deemed supply
payments exceeding the consideration?
deemed supply
ceasing to be a vendor?
deemed supply
instalment credit agreements?
deemed supply
rental agreements?
deemed supply
supplies to independent foreign branches?
deemed supply
part supplies?
deemed supply
