2 - Specific Transactions (1)

Question 1

international travel?

Answer 1

zero-rated

Question 2

services supplied in connection with land/improvement situated outside SA?

Answer 2

zero-rated

Question 3

export services?

Answer 3

zero-rated

Question 4

financial services?

Answer 4

exempt

Question 5

exported goods?

Answer 5

zero-rated

Question 6

municipal rates?

Answer 6

zero-rated

Question 7

basic food stuffs?

Answer 7

zero-rated

Question 8

rental of residential accommodation?

Answer 8

exempt

Question 9

education services?

Answer 9

exempt

Question 10

transport of fare-paying passengers and their personal goods by road/rail?

Answer 10

exempt

Question 11

sanitary towels?

Answer 11

zero-rated

Question 12

fuel levy goods?

Answer 12

zero-rated

Question 13

gold coins issued by SARB?

Answer 13

zero-rated

Question 14

membership contributions to employee orgs?

Answer 14

exempt

Question 15

childcare services?

Answer 15

exempt

Question 16

services rendered to non-res, non-vendor in relation to foreign-going ship/aircraft?

Answer 16

zero-rated

Question 17

services comprising job-training of employees for non-res, non-vendor employer?

Answer 17

zero-rated

Question 18

paraffin for use as fuel lighting/heating?

Answer 18

zero-rated

Question 19

goods supplied by vendor to another vendor on behalf of a non-res non-vendor used for wholly taxable supplies by the recipient?

Answer 19

zero-rated

Question 20

indemnity payments?

Answer 20

deemed supply

Question 21

payments exceeding the consideration?

Answer 21

deemed supply

Question 22

ceasing to be a vendor?

Answer 22

deemed supply

Question 23

instalment credit agreements?

Answer 23

deemed supply

Question 24

rental agreements?

Answer 24

deemed supply

Question 25

supplies to independent foreign branches?

Answer 25

deemed supply

Question 26

part supplies?

Answer 26

deemed supply