Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
"primary co-operative"
means a co-operative whose object is to provide employment or services to its members and to facilitate community development, formed by a minimum of—
| (a) | five natural persons; or |
| (b) | two juristic persons; or |
| (c) | a combination of any five persons, whether natural or juristic; |
[Definition substituted by section 1(p) of Notice No. 558, GG 36729, dated 5 August 2013]
