Page 35 - ADVANCED TAXATION - Day 1 Slides
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                     4       In The Course Or Furtherance Of An Enterprise







                           Specifically excluded from the definition of an enterprise








                              • Supply of services by an employee to his employer
                              • Hobbies

                              • Exempt supplies

                              • Commercial accommodation if value of supply
                                  ≤ R60 000 for a period of 12 months
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