Which of the following is outside the scope of VAT?

Wages and bonuses are considered outside the scope of VAT because they are not transactions that involve the supply of goods or services for a consideration. VAT is primarily applicable to business transactions where goods or services are sold, and the consideration is exchanged. Wages and bonuses are payments made by an employer to employees, which are related to employment and do not relate to the supply of goods or services in a taxable capacity.

Stock dividends also do not attract VAT as they pertain to a distribution of profits among shareholders, rather than a sale of goods or services. Employee benefits can also fall outside the scope of VAT depending on their nature, but they may have different implications regarding employment tax instead. The sale of goods, on the other hand, is typically subject to VAT as it involves the transfer of ownership of goods for a monetary consideration, making it an integral part of the VAT system.

Thus, the correct answer focuses on the nature of wages and bonuses as payments linked to employment rather than taxable transactions under VAT regulations.