- As at 3 September 2007 - Act 64 of 1990 TABLE OF PROVISIONS Long Title 1. Short Title and commencement 2. Interpretation 3. Meaning of term supply 4. Zero-rating 5. Imposition of goods and services tax on imports 6. Exempt supplies 7. 8. Calculation of tax payable 9. 10. 11. 12. 13. 14.