- Registration of lessors of foreign-owned ships, aircrafts, and other equipment
- The sale of a going concern
- Zero rating of telecommunication services
- Payment basis versus Invoice basis
- VAT Binding General Ruling (BGR) 55: Sale of dwellings of fixed property by developers following a change-in-use adjustment
- Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Service
Source BDO