<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The time of supply will be the earlier of the following dates:</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">a) date of payment as per books of account or date of debit in bank account, whichever is earlier; or</span></span><br />
&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">b) the date immediately following sixty days from the date of issue of invoice by the supplier.</span></span></p>