“Public authority” definition of section 1 of VAT Act

“public authority” means-

(i)      any department or division of the public service as listed Schedules 1, 2 or 3 of the Public Service Act, 1994 (Act No. 103 of 1994); or

(ii)    any public entity listed in Part A or C of Schedule 3 to the Public Finance Management Act, 1999 (Act No. 1 of 1999); or

(iii)   any other public entity designated by the Minister for the purposes of this Act to be a public authority;

[Definition of “public authority” substituted by section 148 of Act 60 of 2001 and section 92 of Act 32 of 2004]