Assuming you are referring to grants received from public authorities
as defined in the Vat Act ,my suggestion
is that you need to read the whole SARS Interpretation Note 39 carefully, paying particular
regard to the following paragraphs : 5. , 6.4 , 6.9 and 6.11.2.
I believe once you have done this ,you will be
in good position to take the matter further with SARS.