Page 84 - SAIT Compendium 2016 Volume2

PN 42/1996 Income Tax acT: PracTIce noTes PN 42/1996
22. Preparation for painting of steelwork and insulation of pipes and vessels against loss of heat. (The allowances will only be granted if the work relates to construction projects and is not maintenance work.)
23. Manufacture of bird or poultry food.
24. Manufacture of split peas and drying of grain.
25. Screening and cleaning farm seeds and grain.
26. Repair of grain and other bags.
27. The sinking of boreholes.
28. Electroplating.
29. Slaughtering and preparing chickens for the market.
30. Glazing of spectacle frames and cutting of lenses.
31. Puri cation of sand for the manufacture of glass.
32. Pre-delivery service of new vehicles.
33. Classi cation of sand.
34. Testing and analysing of ground samples relating to the construction of roads.
35. Reconditioning of motor vehicle engines.
36. Repairing of lawnmowers and sharpening and mounting of lawnmower blades.
37. The bulk sorting, washing and packing by machine, of fruit and vegetables.
38. Cutting, polishing, bevelling, shaping and mitring of glass.
39. Collecting and baling of waste paper for industrial use.
40. Sawing, planing, rebating and grooving of rough planks to produce structural timber for use in building work.
41. Blending of substances, conversion of solids to liquids and vice versa, and conversion of liquids to gases and vice versa.
42. Cooking, preparing and packing of chickens on a substantial scale for sale and delivery to distributors.
43. The operation of an abattoir.
44. Reconditioning, repair and re-painting of containers.
45. Sorting, washing, screening and classifying of coal in dumps by reclaiming undertakings.
46. Filming and processing by radiologists of X-ray photographs, including image intensi cation and cinematography,
for the purposes of diagnosis. (The allowance is not available in respect of equipment used by radiologists for
therapeutical purposes.)
47. Drying and curing of tobacco (excluding farmers).
48. Pressure sand and waterblasting, mechanical descaling and spray painting of ships and metal structures.
49. The preparation and freezing of vegetables.
50. Reconditioning of injector pumps and turbocharges for diesel engines.
51. Quarrying operations.
52. Installation of communal antenna and professional cable systems.
53. Drying of biltong.
54. Building of bridges.
55. Construction and reconstruction of railway tracks.
56. Stripping of beans from the plants (separation of beans from leaves and stalks) (excluding farmers).
57. Preparation of computer software.
58. Sorting of seeds and submitting such seeds to chemical treatment.
59. Bulk processing of meat.
60. Construction of sewerage mains, sewerage reticulation, water mains, water reticulation and storm water drainage.
61. Blister-forming packaging processes.
62. Processing sewerage into a form suitable for lawful disposal.
63. Slicing and drying of mushrooms.
64. Sorting and classi cation of waste paper.
65. Mixing cement grout for pumping into cavities for sealing water for the support of hanging and side walls and grout
packs.
66. Recycling and reconditioning of conveyor belts.
67. Cleaning, grading, treating and pelletising of bulk seed and bulbs.
68. Cryovac vacuumising process and blast freezing of dissected meat.
69. Reconditioning of brake shoes and clutch facings and rebuilding of pressure plates.
ANNEXURE B PROCESSES OF MANUFACTURE
1. Smoking of sh.
2. Vulcanizing of tyres.
3. Crushing of stone.
4. Felling, trimming, debarking and cutting into speci ed lengths of forest produce (excluding farmers).
5. Manufacture of ice.
6. Manufacture of adhesive tape.
7. Process of chipping board for the purpose of paper manufacture.
8. Printing.
9. Manufacture of laminated wood, plywood, ceilingrack and scaffolding board.
10. Process of heat treatment of steel.
11. Process of testing, cleaning, blending and packing of tea.
12. The following processes carried on by the dairy industry:
12.1 The pasteurisation of milk and by-products.
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SAIT CompendIum oF TAx LegISLATIon VoLume 2