Administration of Estates Act, 1965
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations prescribing electronic services4. Games and games of chance |
The supply of any—
| (a) | electronic game, including any— |
| (i) | internet-based game; or |
| (ii) | multiplayer role-playing game; |
| (b) | interactive game, where such interactive game is a— |
| (i) | game of chance; |
| (ii) | game where the result is influenced by the skill of the player; or |
| (iii) | game which is a combination of chance and skill; or |
| (c) | electronic betting or wagering, where such electronic betting or wagering constitutes the acceptance of a bet or wager on— |
| (i) | the outcome of a race; or |
| (ii) | any other event or occurrence. |
