Notice No. 2570
21 October 1991
Department of Finance
I, Dawid Jacobus de Villiers, Acting Minister of Finance, hereby determine under item (cc)(A) of paragraph (c)(iv) of the definition of "enterprise" in section 1 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), for the purposes of the said item, the following categories of businesses to be categories of businesses in respect of which the provisions of the said paragraph shall be deemed to apply:
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Parking grounds and garages |
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Letting of commercial and industrial buildings |
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Quarries and sale of sand |
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Caravan parks, pleasure and holiday resorts |
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Provision of computer services |
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Cattle pens and auction facilities |
D J de Villiers
Acting Minister of Finance
Administration of Estates Act, 1965
