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Section 27D: Interpretation of Part VIB

Value Added Tax Act · PART VIB: VAT RELATING TO SMALL ENTERPRISE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

27D. Interpretation of Part VIB In this Act— “accounting year” means— (a) in the case of a company, a period of 12 months ending on the date of the end of its accounting period; (b) in any other case, a period of 12 months ending on 30 June; “company” has the same meaning as in the Income Tax Act. [S. 27D inserted by s. 53 (h) of Act 9 of 2015 w.e.f. 1 July 2015.]

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