Page 83 - ADVANCED TAXATION - Day 1 Slides

Other Exempt Supplies (Cont.)

 Supply of qualifying educational services by the State, a school, a public

higher education institution (s 12(h)(i))

 The supply by a school, university, technikon or college, solely or

mainly for the benefit of its learners, of goods or services (including

domestic goods or services) for a consideration in the form of school

fees, tuition fees or payment for board and lodging (s 12(h)(ii))

 Membership contributions to employee organisations, such as trade

unions (s 12(i))

 The supply of childcare services by a crèche or an after-school care

centre (s 12(j))