Page 118 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 118
Solution
Delivery vehicle, not motor car as defined, could claim
input tax in the past R132 000 × 15/115
Passenger vehicle, motor car, total reinstatement of
goods where input tax originally denied – thus no output
tax liability
Microwave oven, entertainment, total reinstatement of
goods where input tax originally denied – thus no output
tax liability