“adjusted cost”, means the cost of any goods or services where tax has been charged or would have been charged if section 7 of this Act had been applicable prior to the commencement date, in respect of the supply of goods and services or if the vendor was or would have been entitled to an input tax deduction in terms of paragraph (b) of the definition of “input tax”;

[Definition of “adjusted cost” inserted by section 164 of Act 45 of 2003]

“ancillary transport services” means stevedoring services, lashing and securing services, cargo inspection services, preparation of customs documentation, container handling services and storage of transported goods or goods to be transported;

“association not for gain” means-

(a)     any religious institution of a public character; or

(b)     any other society, association or organization, whether incorporated or not (other than an educational institution in respect of which the provisions of paragraph (c) apply), which-

(i)    is carried on otherwise than for the purposes of profit or gain to any proprietor, member or shareholder; and

(ii)   is, in terms of its memorandum, articles of association, written rules or other document constituting or governing the activities of that society, association or organization-

(aa)   required to utilize any property or income solely in the furtherance of its aims and objects; and

(bb)   prohibited from transferring any portion thereof directly or indirectly in any manner whatsoever so as to profit any person other than by way of the payment in good faith of reasonable remuneration to any officer or employee of the society, association or organization for any services actually rendered to such society, association or organization; and

(cc)   upon the winding-up or liquidation of such society, association or organization, obliged to give or transfer its assets remaining after the satisfaction of its liabilities to some other society, association or organization with objects similar to those of the said society, association or organization; or

[Paragraph (b) substituted by section 23 of Act 27 of 1997]

(c)     any educational institution of a public character, whether incorporated or not, which-

(i)      is carried on otherwise than for the purposes of profit or gain to any proprietor, member or shareholder; and

(ii)     is, in terms of its memorandum, articles of association, written rules or other document constituting or governing the activities of that educational institution-

(aa)   required to utilize any property or income solely in the furtherance of its aims and objects; and

(bb)   prohibited from transferring any portion thereof directly or indirectly in any manner whatsoever so as to profit any person other than by way of the payment in good faith of reasonable remuneration to any officer or employee of the educational institution for any services actually rendered to such institution;

[Paragraph (c) added by section 23 of Act 27 of 1997]

“cash value”, in relation to the supply of goods supplied under an instalment credit agreement or by a surrender of goods as defined in this section, means-

[Words preceding paragraph (a) substituted by section 165 of Act 31 of 2013 effective on 1 April 2014]

(a)     where the seller or lessor is a banker or financier, an amount equal to or exceeding the sum of the cost to the banker or financier of the goods, including any cost of erection, construction, assembly or installation of the goods borne by the banker or financier and the tax leviable under section 7(1)(a) in respect of such supply by the banker or financier; or

(b)     where the seller or lessor is a dealer, an amount equal to or exceeding the price (including tax) at which the goods are normally sold by him for cash or may normally be acquired from him for cash (including tax) and any charge (including tax) made by the seller or lessor in respect of the erection, construction, assembly or installation of the goods if such charge is financed by the seller or lessor under the instalment credit agreement;

“close corporation” means a close corporation within the meaning of the Close Corporations Act, 1984 (Act No. 69 of 1984);

“commencement date” means 30 September, 1991;

[Definition of “commencement date” substituted by section 21 of Act 136 of 1991]

“commercial accommodation” means-

(a)     lodging or board and lodging, together with domestic goods and services, in any house, flat, apartment, room, hotel, motel, 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 but excluding a dwelling supplied in terms of an agreement for the letting and hiring thereof;

[Paragraph (a) substituted by section 47 of Act 12 of 2003, section 81 of Act 8 of 2007, section 68 of Act 3 of 2008 and section 128 of Act 25 of 2015 effective on 1 April 2016]

(b)     lodging or board and lodging in a home for the aged, children, physically or mentally handicapped persons; and

(c)     lodging or board and lodging in a hospice;

[Definition of “commercial accommodation” inserted by section 65 of Act 19 of 2001 and substituted by section 148 of Act 60 of 2001]

“Commissioner” means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

[Definition of “Commissioner” substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 October 2012]

“company” means a company as defined in section 1 of the Income Tax Act;