Page 21 - SAIT Compendium 2016 Volume2

Tax holiday
(a) George;
(b) Malmesbury;
(c) Mossel Bay;
(d) Oudtshoorn;
(e) West Coast Peninsula;
(f) Worcester;
The following magisterial district:
(a) Mitchells Plain; extended westwards to include the portion of land bounded by Prince George Drive in the west,
Baden Powell Drive in the south and the False Bay Coastal Arterials in the north;
and Atlantis Local Area as de ned in Proclamation 116 of 1977 as published in Of cial Gazette 3940 of the Province of the Cape of Good Hope of 29 April 1977 and in Proclamation 11 of 1991 as published in Of cial Gazette 4683 of the Province of the Cape of Good Hope of 22 February 1991.
4 Qualifying industries
The qualifying industries are limited to the following groups (4 digit division) which forms part of ‘Major Division 3’ of the Standard Industrial Classi cation of all Economic Activities (Fifth Edition) issued by the Central Statistical Service in January 1993, and which have been identi ed as qualifying industries for purposes of the industry component: SlC-code Industry description
3013 Processing and preserving of fruit and vegetables.
3020 Manufacture of dairy products.
3041 Manufacture of bakery products.
3044 Manufacture of macaroni, noodles, couscous and similar farinaceous products.
3051 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials;
manufacture of wine.
3052 Manufacture of beer and other malt liquors and malt.
3111 Preparation and spinning of textile bres; weaving of textiles.
3112 Finishing of textiles.
3121 Manufacture of made-up textile articles, except apparel.
3122 Manufacture of carpets, rugs and mats.
3123 Manufacture of cordage, rope, twine and netting.
3129 Manufacture of other textiles not elsewhere classi ed.
3130 Manufacture of knitted and crocheted fabrics and articles.
3140 Manufacture of wearing apparel, except fur apparel.
3150 Dressing and dyeing of fur; manufacture of articles of fur.
3161 Tanning and dressing of leather.
3162 Manufacture of luggage, handbags and the like, saddlery and harness.
3170 Manufacture of footwear.
3210 Sawmilling and planing of wood.
3221 Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board and other panels and
boards.
3222 Manufacture of builders’ carpentry and joinery.
3223 Manufacture of wooden containers.
3229 Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials. 3231 Manufacture of pulp, paper and paperboard.
3232 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard.
3239 Manufacture of other articles of paper and paperboard.
3241 Publishing of books, brochures, musical books and other publications.
3242 Publishing of newspapers, journals and periodicals.
3249 Other publishing.
3251 Printing.
3252 Service activities related to printing.
3260 Reproduction of recorded media.
3352 Manufacture of paints, varnishes and similar coatings, printing ink and mastics.
3353 Manufacture 3354 Manufacture preparations. 3359 Manufacture 3371 Manufacture 3379 Manufacture 3380 Manufacture 3421 Manufacture 3422 Manufacture 3423 Manufacture 3424 Manufacture
of pharmaceuticals, medicinal chemicals and botanical products.
of soap and detergents, cleaning and polishing preparations, perfumes and toilet
of other chemical products not elsewhere classi ed.
of rubber tyres and tubes; retreading and rebuilding of rubber tyres. of other rubber products.
of plastic products.
of non-structural non-refectory ceramicware.
of refectory ceramic products.
of structural non-refectory clay and ceramic products.
of cement, lime and plaster.
INCOME TAX ACT: REGULATIONS ANd NOTICES
Tax holiday
3425 Manufacture of articles of concrete, cement and plaster.
3426 Cutting, shaping and nishing of stone.
3429 Manufacture of other non-metallic mineral products not elsewhere classi ed. 3541 Manufacture of structural metal products.
SAIT CompendIum oF TAx LegISLATIon VoLume 2 13