oa Meditari : Research Journal of the School of Accounting Sciences - Value-added tax on new residential properties : a comparative study regarding developers registered for VAT purposes

Volume 12, Issue 1
  • ISSN : 1022-2529



This paper reports on a research study of value-added tax (VAT) that appliesto new residential properties developed by developers who are registered forVAT purposes. The objective of the research was to compare the currentVAT provisions relating to new housing in South Africa with those of theUnited Kingdom, Canada and Australia. Similarities and differences weredetermined and discussed. It was ascertained that the selected countries allhave special rebates or concessions regarding new housing, whereas SouthAfrica has none.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error