1.What are the current tax dispensations available to small businesses? Briefly discuss. (13) 2. Are businesses allowed to move from one tax dispensation to another? If so, what are such businesses required to do to change from one tax dispensation to another? (9) 2. What is the difference between input and output tax? (4) 2. Name four examples of items that are sold at a zero rate of Value Added Tax (zero-rated VAT supplies).