Chapter 1 Introduction
• Scope of topics covered

Chapter 2 Definitions and concepts
• Accounting basis
• Time and value of supply
• Enterprise
• Carrying on an enterprise
• Non-enterprise activities
• Registration
• Municipality
• Municipal Entity
• Municipal Rate
• Supply
• Taxable supply
• Exempt supply
• Output Tax
• Input Tax
• Adjustments
• Grant
• Municipal Standard Chart of Accounts

Chapter 3 Agent vs. principal
• Legal principles of agency
• Tax invoices, credit notes and debit notes
• Application of agency principles
o Principal
o Agent 13
o Both principal and agent

Chapter 4 Types of supplies
• Taxable supplies
• Standard-rated supplies
• Zero-rated supplies
• Flat rate charge for single supply of goods and/or services
• Exempt supplies
• Other non-taxable supplies and receipts
• Deemed supplies arising from grants
o Introduction
o Grants to municipalities
o Grants made by municipalities
• Overview of the Municipal Standard Chart of Accounts

Chapter 5 Input tax
• Direct attribution vs. apportionment
• Direct attribution
• Apportionment methodology
• Accounting basis
• Denial of input tax
• Entertainment
• Motor cars

Chapter 6 Adjustments
• Change in use from wholly or partially taxable purpose to wholly non-taxable purpose
• Change in use from non-taxable purposes to taxable purposes
• Change in extent of taxable use of capital goods or services

Chapter 7 Miscellaneous matters
• Metro Police
• Assignment of functions, agency services and unfunded mandates
• Payments to suppliers on behalf of grantees
• Municipal entities
• Water Boards
• Foreign donor funded projects
• Integrated Rapid Public Transport Network
• Rulings