“Cheque” definition of section 2 of VAT Act

(2)     For the purposes of subsection (1)-

(i)      “cheque” means a bill drawn on a bank payable on demand, a postal order, a money order, a traveller’s cheque, or any order or authorisation (whether in writing, by electronic means, or otherwise) to a financial institution to credit or debit any account;

[Paragraph (i) substituted by section 10 of Act 20 of 1994 and section 93 of Act 32 of 2004]