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Income Tax Act, 1962 (Act 58 of 1962)

Notice to determine Public Benefit Activities

 

 

Notice No. 403 of 2006

 

Notice to be issued in terms of Section 18A of the Income Tax Act, 1962 (Act No. 58 of 1962), to determine Public Benefit Activities for purposes of Deductible Donations to certain Public Benefit Organisations

 

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

 

SCHEDULE

 

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.