Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)Chapter II : General Amendments to Taxation Laws47. Value-added Tax Act, 1991 section 1 |
Amendment of section 1 of Act 89 of 1991, as amended by section 21 of Act 136 of 1991, paragraph 1 of Government Notice 2695 of 8 November 1991, section 12 of Act 136 of 1992, section 22 of Act 97 of 1993, section 9 of Act 20 of 1994, section 18 of Act 37 of 1996, section 23 of Act 27 of 1997, section 81 of Act 53 of 1993, section 76 of Act 30 of 2000, section 64 of .4ct 59 of 2000, section 65 of Act 19 of2001, section 148 of Act 60 of 2001 and section 114 of Act 74 of 2002.
Section 1 of the Value-Added Tax Act, 1991, is hereby amended by the substitution for paragraph (a) of the definition of "commercial accommodation" of the following paragraph:
| "a) | lodging or board and lodging, together with domestic goods and services, in any house, flat, apartment, room, motel, hotel, inn, guest house, boarding house, residential establishment, holiday accommodation unit, chalet, tent, caravan, camping site, houseboat or similar establishment, which is regularly or systematically supplied and where the total annual receipts from the supply thereof exceeds [R48 000] R60 000 per annum or is reasonably expected to exceed [R48 000] R60 000 per annum, but excluding a dwelling supplied in terms of an agreement for the letting and hiring thereof;" |