“Employee organisation” definition of section 1 of VAT Act

“employee organization” means an organization in which a number of employees in any particular undertaking, industry, trade, occupation or profession are associated together for the purpose of regulating relations between themselves or some of them and their employers or some of their employers or mainly for that purpose, disregarding the provision of sickness, accident or unemployment benefits for the members of the organization or for the widows, children, dependants or nominees of deceased members;

[Definition of “employee organization” inserted by GN 2695 of 1991 and section 12 of Act 136 of 1992]