The consequences of land expropriations in terms of the South African Vat Act

The consequences of land expropriations in terms of the South African Vat Act

The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs expropriations, there are many departments within the government that have authori...

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Bibliographic Details
Main Author: Smit, Roxane
Other Authors: Du Preez, Hanneke
Published: 2013
Subjects:
Expropriation
Housing act
Supply
Zero rating
Restitution of Land Rights Act
Involuntary supply
Provision of land and assistance act
Municipality
Value added tax (VAT)
Onteiening
Wet op Behuising
Nulkoers
Onwillekeurige lewering
Wet op Herstel van Grondregte
Wet op Beskikbaarstelling van Grond en Bystand
Munisipaliteit
Belasting op toegevoegde waarde (BTW)
UCTD
Online Access:http://hdl.handle.net/2263/26429
Smit, R 2012, The consequences of land expropriations in terms of the South African Vat Act, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26429 >
http://upetd.up.ac.za/thesis/available/etd-07192013-143111/

Internet

http://hdl.handle.net/2263/26429
Smit, R 2012, The consequences of land expropriations in terms of the South African Vat Act, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26429 >
http://upetd.up.ac.za/thesis/available/etd-07192013-143111/

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