Page 15 - Chapter 32 VAT Part 1
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6.1. Supply (1st requirement)
- To „provide‟or to „make available‟
- Def s 1: deliver ito
• sales, lease, instalment credit agreement ;
• whether voluntary/compulsory/by operation of law;
- including barter exchange transactions and expropriation of
property
- must have 2 parties:
supplier
and receiver of goods/services
- s 8: deemed supplies
See later
- s 18(3): fringe benefits Silke 32.12
