- Flynote
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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
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Cited documents 10
Judgment 7
Legislation 2
1. | Value-Added Tax Act, 1991 | 694 citations |
2. | Tax Administration Act, 2011 | 253 citations |
Documents citing this one 1
Judgment 1
1. | Baseline Civil Contractors (Pty) Ltd v Commissioner for South African Revenue Service (A83/2023) [2024] ZAWCHC 60 (26 April 2024) |