“Outbound insurance policy” definition of section 1 of VAT Act

“outbound insurance policy” means a travel policy which provides insurance cover in respect of a passenger transported from the Republic to a destination in an export country or from a place outside the Republic to another destination outside the Republic as part of an international journey;

[Definition of “outbound insurance policy” inserted by section 77(1)(d) of Act 17 of 2017 and substituted by section 89(c) of Act 23 of 2018]

“International journey” definition of section 1 of VAT Act

“international journey” means a journey commencing from the “point of departure” in the Republic to a destination outside the Republic (and vice versa), including (where applicable) stopovers en route to the destination, time spent in the destination country and the return journey;

[Definition of “international journey” inserted by section 77(1)(c) of Act 17 of 2017 and substituted by section 89(b) of Act 23 of 2018]

“Inbound insurance policy” definition of section 1 of VAT Act

“inbound insurance policy” means a travel policy which provides insurance cover in respect of a passenger transported from an export country into the Republic or between two places in the Republic as part of an international journey;

[Definition of “inbound insurance policy” inserted by section 77(1)(b) of Act 17 of 2017 and substituted by section 89(a) of Act 23 of 2018]