Commissioner for the South African Revenue Services v Amawele Joint Venture CC (908/2017)
Commissioner for the South African Revenue Services v Amawele Joint Venture CC (908/2017) [2018] ZASCA 115; 81 SATC 297 (19 September 2018)
The SCA held that Amawele’s housing-project services were not zero-rated under the VAT Act, so VAT had to be charged at the standard rate.
- Value Added Tax
- Zero Rating Of Services
- Housing Subsidy Scheme
- Statutory Interpretation
- Value-added-tax
- Zero-rating