Page 81 - ADVANCED TAXATION - Day 1 Slides

Other Exempt Supplies

Transport of fare-paying passengers and their personal effects

by road or railway within SA in a bus or taxi (not a game-

viewing vehicle )

 N/A to air tickets (only road or railway)

 N/A for courier service (passengers and personal belongings,
not goods)

 N/A if not charged separately for it (fare-paying)