“tax” means the tax chargeable in terms of this Act;
[Definition of “tax” substituted by GN 2695 of 1991 and section 12 of Act 136 of 1992]
“Surrender of goods” definition of section 1 of VAT Act
“surrender of goods” means the termination of any instalment credit agreement by the debtor and subsequent obligation on the creditor, to that agreement, to take possession of any goods previously supplied under that agreement;
[Definition of “surrender of goods” inserted by section 165 of Act 31 of 2013 effective on 1 April 2014]
“Supply” definition of section 1 of VAT Act
“supply” includes performance in terms of a sale, rental agreement, instalment credit agreement and all other forms of supply, whether voluntary, compulsory or by operation of law, irrespective of where the supply is effected, and any derivative of “supply” shall be construed accordingly;
[Definition of “supply” substituted by section 81 of Act 53 of 1999]
“Supplier” definition of section 1 of VAT Act
“supplier”, in relation to any supply of goods or services, means the person supplying the goods or services;
“Stamp Duties Act” definition of section 1 of VAT Act
“Stamp Duties Act” means the Stamp Duties Act, 1968 (Act No. 77 of 1968);
[Definition of “Stamp Duties Act” inserted by section 9 of Act 20 of 1994]
“Special Economic Zones Act” definition of section 1 of VAT Act
“Special Economic Zones Act” means the Special Economic Zones Act, 2014 (Act No. 16 of 2014);
[Definition of “Special Economic Zones Act” inserted by section 19 of Act 44 of 2014 effective on the date on which the Special Economic Zones Act is operational, 9 February 2016 – Date of operation in section 19 of Act 44 of 2014 as amended by section 82 of Act 16 of 2016]
“South African Revenue Service” definition of section 1 of VAT Act
“South African Revenue Service” means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997;
[Definition of “South African Revenue Service” inserted by section 34 of Act 34 of 1997]
“Shareholder” definition of section 1 of VAT Act
“shareholder”–
(a) in relation to any company referred to in paragraph (a), (b) or (d) of the definition of ‘company” in section 1(1) of the Income Tax Act, means the registered shareholder in respect of any share, except that where some person other than the registered shareholder is entitled, whether by virtue of any provision in the memorandum or articles of association of the company or under the terms of any agreement or contract, or otherwise, to all or part of the benefit of the rights of participation in the profits, income or capital attaching to the share so registered, that other person shall, to the extent that such person is entitled to such benefit, also be deemed to be a shareholder; or
(b) in relation to any close corporation, means a member of such corporation; or
(c) in relation to any co-operative, means a member of such co-operative;
[Definition of “shareholder” inserted by section 128 of Act 25 of 2015 effective on 1 April 2012 – Date of operation in section 128 of Act 25 of 2015 as amended by section 106 of Act 15 of 2016]
“Share Blocks Control Act” definition of section 1 of VAT Act
“Share Blocks Control Act” means the Share Blocks Control Act, 1980 (Act No. 59 of 1980);
[Definition of “Share Blocks Control Act” inserted by section 9 of Act 20 of 1994]
“Share block company” definition of section 1 of VAT Act
“share block company” means a share block company as defined in section 1 of the Share Blocks Control Act;
[Definition of “share block company” inserted by section 12 of Act 136 of 1992 and substituted by section 9 of Act 20 of 1994]