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


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


I, Owen Pieter Faure Horwood, 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 58 of 1962), as amended, are set out in the Schedule hereto.








Trade recognised as an export service industry






Nature of Income

Whether person carrying on the trade will, in the appropriate circumstances, qualify for the enhanced marketing allowance

Operators of aircraft or vessels

Income derived from the transportation of persons, goods or mail to or from foreign owned or chartered ships which are off port limits