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Income Tax Act, 1962 (Act No. 58 of 1962)


Notices under Section 11bis(4B)

1. Notice under Section 11bis(4B) of the Income Tax act, 1962


I, Nicolaas Diederichs, Minister of Finance, do hereby declare that my directions in terms of the provisions contained in section 11bis(4B)(a) and (b) of the Income Tax Act, 1962 (Act No. 58 of 1962), as amended, are as set out in the Schedule hereto.








Trade recognised as an export service industry






Nature of income

Whether person carrying on the trace will, in the appropriate circumstances, qualify for the enhanced exporters’ allowance

a) Hotelkeeper

Income received from foreign visitors


b) Ship repairer

Income from the repairing of foreign-owned ships


c) Owner of patents, trade marks, designs, copyrights, know-how and similar property

Income from the exploitation of such property in an export country and which income is taxable in the Republic


d) Ship’s agent

Income from services rendered to foreign ship-owners


e) Export agent

Income derived from services rendered in connection with the disposal of goods on behalf of an exporter in the Republic to any purchaser in an export country, or the supply of services by any person carrying on an export service industry in the Republic to any person in an export country


f) Person undertaking the storage of liquids in bulk

Income derived  from the provision in the Republic of bulk storage facilities for liquids in connection with trans-shipment services rendered to foreign owners or charterers of ships