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


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


I, Kent Diederich Skelton Durr, Deputy 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

Persons acting as agents in recruiting foreign investors to the Republic

Income derived in the form of commission and fees from foreign investors for assessing and obtaining investment opportunities for such investors in the Republic


Persons providing transport facilities

Income derived from the provision of transport facilities to foreign users, in an export country or between the Republic and an export country, provided such income is subject to tax in the Republic