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


2006 Notices

Notice to be issued in terms of Section 18A to determine Public Benefit Activities for purposes of deductible donations to certain public benefit organisations

Notice No. 403 of 2006


Notice No. 403

26 April 2006

GG 28771


South African Revenue Service


By virtue of the power vested in me by section 18A(1)(a) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Trevor Andrew Manuel, Minister of Finance, hereby determine the following activities, as set out in the Schedule hereto, to be approved public benefit activities for purposes of that section.



T. A. Manuel

Minister of Finance




Conservation, Environment and Animal Welfare


(a) Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere.
(b) The care of animals, including the rehabilitation, or prevention of the ill treatment of animals.
(c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.