rental agreement

means—

(a)

any agreement entered into before, on or after the commencement date for the letting of goods, other than a lease referred to in paragraph (b) of the definition of "instalment credit agreement" in this section or a financial lease as defined in the Sales Tax Act, 1978 (Act No. 103 of 1978), prior to its repeal; and

(b)	any rental agreement, as defined in the said Act where such agreement is in force on or after the commencement date;