13 February 2024 – Value-Added Tax Act, 1991
SARSTC VAT 22402 (VAT) [2024] ZATC CPT (18 January 2024)
The “ratio” of goods and services a vendor intends to use for taxable compared to other uses: Whether and how the Head Lease should be factored into the taxpayer’s section 17(1) apportionment ratio.
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