Page 20 - SAIT Compendium 2016 Volume2

Tax holiday
(d) Phuthaditjhaba; (e) Sasolburg;
(f) Thaba Nchu; and (g) Welkom.
(3) Gauteng
The following TLC areas: (a) Alberton;
(b) Germiston;
(c) Krugersdorp;
(d) Springs; (e) Ekangala;
The following TMC area: (a) Lekoa/Vaal;
and the following TMS areas:
(a) Northern Pretoria; and
(b) Southern substructure of Johannesburg TMC.
[Subreg. (3) amended by GN R1067 of 28 August 1998]
Tax holiday
INCOME TAX ACT: REGULATIONS ANd NOTICES
(4) KwaZulu-Natal
The following TLC areas:
(a) Empangeni/Ngwelezane; (b) Mandini;
(c) Ladysmith/Emnambithi;
(d) Newcastle;
(e) Pietermaritzburg/Msunduzi; (g) Richards Bay;
and the following TMS areas of the Durban TMC: (a) Outer West;
(b) Northern; and
(c) North Central.
(5) Mpumalanga
The following TLC areas: (a) Ekangala;
(b) Highveld Ridge;
(c) Middelburg;
(d) Nelspruit; and (e) Witbank.
(6) Northern Cape
The following TLC areas: (a) Kimberley; and
(b) Upington.
(7) Northern Province
(a) Phalaborwa;
(b) Pietersburg;
(c) Thohoyandou; and (d) Tzaneen.
(8) North West
The following TLC areas: (a) Brits;
(b) Klerksdorp;
(c) Potchefstroom;
(d) Rosslyn; (e) Rustenburg;
and the following TREPC areas: (a) Babelegi;
(b) Ga-Rankuwa; and
(c) Mabopane.
(9) Western Cape
The following TLC areas: 12
SAIT CompendIum oF TAx LegISLATIon VoLume 2