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Income Tax Act, 1962 (Act 58 of 1962)

Schedules

Eleventh Schedule: Government grants exempt from normal tax

Section 12P

 

1. Automotive Production and Development Programme received or accrued from the Department of Trade and Industry;

 

2. Automotive Investment Scheme received or accrued from the Department of Trade and Industry;

 

3. Black Business Supplier Development Programme received or accrued from the Department of Trade and Industry;

 

4. Business Process Services received or accrued from the Department of Trade and Industry;

 

5. Capital Projects Feasibility Programme received or accrued from the Department of Trade and Industry;

 

6. Capital Restructuring Grant received or accrued from the Department of Human Settlements;

 

7. Clothing and Textiles Competitiveness Programme received or accrued from the Department of Trade and Industry;

 

8. Co-operative Incentive Scheme received or accrued from the Department of Trade and Industry;

 

9. Critical Infrastructure Programme received or accrued from the Department of Trade and Industry;

 

10. Eastern Cape Jobs Stimulus Fund received or accrued from the Department of Economic Development, Environmental Affairs and Tourism of the Eastern Cape;

 

11. Enterprise Investment Programme received or accrued from the Department of Trade and Industry;

 

12. Equity Fund received or accrued from the Department of Science and Technology;

 

13. Export Marketing and Investment Assistance received or accrued from the Department of Trade and Industry;

 

14. Film Production Incentive received or accrued from the Department of Trade and Industry;

 

15. Food Fortification Grant received or accrued from the Department of Health;

 

16. Idea Development Fund received or accrued from the Department of Science and Technology;

 

17. Industrial Development Zone Programme received or accrued from the Department of Trade and Industry;

 

18. Industry Matching Fund received or accrued from the Department of Science and Technology;

 

19. Integrated National Electrification Programme Grant: Non-grid electrification service providers received or accrued from the Department of Energy;

 

20. Integrated National Electrification Programme: Electricity connection to households received or accrued from the Department of Energy;

 

21. Jobs Fund received or accrued from the National Treasury;

 

22. Manufacturing Competitiveness Enhancement Programme received or accrued from the Department of Trade and Industry;

 

23 Sector Specific Assistance Scheme received or accrued from the Department of Trade and Industry;

 

24. Small, Medium Enterprise Development Programme received or accrued from the Department of Trade and Industry;

 

25. Small/Medium Manufacturing Development Programme received or accrued from the Department of Trade and Industry;

 

26. South African Research Chairs Initiative received or accrued from the Department of Science and Technology;

 

27. Support Programme for Industrial Innovation received or accrued from the Department of Trade and Industry;

 

28. Taxi Recapitalisation Programme received or accrued from the Department of Transport;

 

29. Technology Development Fund received or accrued from the Department of Science and Technology;

 

30. Technology and Human Resources for Industry Programme received or accrued from the Department of Trade and Industry;

 

31. Transfers to the South African National Taxi Council received or accrued from the Department of Transport;

 

32. Transfers to the University of Pretoria, University of KwaZulu-Natal and University of Stellenbosch received or accrued from the Department of Transport;

 

33. Youth Technology Innovation Fund received or accrued from the Department of Science and Technology.