Page 51 - F6 Slide - Taxation - Lecture Day 4
P. 51

Zero-rated Supply: Exported Services










         Transportation (s 11(2)(a))



         If transported from: (at least one leg outside SA)






                     Outside SA to Outside SA






                           In SA to Outside SA





                            Outside SA to in SA









              Insurance on above - also zero-rated (s 11(2)(d)).
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