Page 72 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1

Other exempt supplies

Remember:

 Travel by road or railway of fare-paying passengers within

SA is an exempt supply.

 Travel by air when any leg of the ticket is outside SA, is a

zero-rated supply.

 Travel by air in SA is a standard rated supply.

 Travel in a game viewing vehicle or hearse is subject to VAT

at the standard rate.