Page 85 - SAIT Compendium 2016 Volume2

PN 42/1996 Income Tax acT: PracTIce noTes PN 42/1996
12.2 The sterilization of milk and by-products.
12.3 The manufacture of by-products such as yogurt, maas and cream. 12.4 The manufacture of ice-cream and frozen foods.
12.5 The manufacture of butter and cheese.
12.6 The processing of fruit juices.
13. Photographic print manufacture (processing, developing and printing of lms).
14. Process of cutting blocks and the drying and chemical handling of cut wood.
15. Reconditioning of motor vehicle engines by automotive engineering establishments registered by the National
Industrial Council for the Motor Industry. The following items qualify: 15.1 Crankshaft grinding equipment.
15.2 Reboring and honing equipment.
15.3 Line boring equipment.
15.4 Connecting rod reconditioning machines. 15.5 Automotive surface-grinders.
15.6 Engine dynamometers.
16. Manufacture of dental plates, crowns and other dental appliances in a dental laboratory, operated as an entire business separate from the taxpayer’s profession as a dentist.
17. Manufacture of high density polyethylene and polypropylene.
18. Manufacture of polyphosphoric acid.
19. Manufacture of stationary and mobile earthmoving equipment, cylinder heads and crankshafts for diesel engines.
20. Manufacture of aircraft cylinders and rebuilding of aircraft propellers.
21. Processing, freezing and packaging of sh.
22. Cement manufacture.
23. Granite quarrying and cutting and drilling granite boulders into blocks of various sizes.
24. Galvanising of iron.
25. Retreading of tyres.
26. Manufacture of bricks.
27. Baking of bread.
28. Manufacture and assembling of motor vehicles.
29. Chemical vacuum pressure treatment of timber.
30. Manufacture of various types of sausages, salami, ham and bacon, etc.
31. Cutting steel into required lengths, bending, assembly and welding of cages and base mats for re-inforcement
purposes.
32. Recording on master-disc coupled with the production of a number of records from such disc.
33. Industrial dyeing.
34. Manufacture of transmission line towers.
35. Compressing scrap metal into bales for sale to foundries.
36. Blending and mixing of tea.
37. Manufacture or pre-casting of piles other than on site.
38. Converting weathered granite into building sand.
39. ‘Commission dyeing’ of raw yarn.
ANNEXURE C
PROCESSES NOT REGARDED AS PROCESSES OF MANUFACTURE OR PROCESSES SIMILAR TO A PROCESS OF MANUFACTURE
1. Processing business statistics by computer.
2. Incubation of eggs.
3. Processing of bills of quantities for the building and construction industry by computer.
4. Apple sorting and packing plant of a farmer.
5. Operations of a computer bureau.
6. Production of eggs.
7. Motor garage keeper.
8. Dental surgery
9. Processing of accounts data and the delivery of nal statements.
10. Generation or transformation of electricity by a municipality.
11. Computer system for the production of quality assurance documents and drawings.
12. Job scheduling by computer.
13. Electronic diagnosis of samples taken from the human body.
14. Computer aided design system.
15. Storing of perishable products on behalf of various clients at chiller and freezer plants.
16. Data capturing system used for instalment accounting in a batch environment.
17. Cultivating and production of seeds.
18 Vacuum packing.
19. Erection of transmission line towers on site.
SAIT CompendIum oF TAx LegISLATIon VoLume 2 77