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Income Tax Act, 1962 (Act 58 of 1962)

Tax Holiday Regulations

4. Qualifying industries

 

 

The qualifying industries are limited to the following groups (4 digit division) which forms part of "Major Division 3" of the Standard Industrial Classification of all Economic Activities (Fifth Edition) issued by the Central Statistical Service in January 1993, and which have been identified as qualifying industries for purposes of the industry component:

 

SIC-code

Industry description

3013

Processing and preserving of fruit and vegetables.

3020

Manufacture of dairy products.

3041

Manufacture of bakery products.

3044

Manufacture of macaroni, noodles, couscous and similar farinaceous products.

3051

Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials; manufacture of wine.

3052

Manufacture of beer and other malt liquors and malt.

3111

Preparation and spinning of textile fibres; weaving of textiles.

3112

Finishing of textiles.

3121

Manufacture of made-up textile articles, except apparel.

3122

Manufacture of carpets, rugs and mats.

3123

Manufacture of cordage, rope, twine and netting.

3129

Manufacture of other textiles not elsewhere classified.

3130

Manufacture of knitted and crocheted fabrics and articles.

3140

Manufacture of wearing apparel, except fur apparel.

3150

Dressing and dyeing of fur; manufacture of articles of fur.

3161

Tanning and dressing of leather.

3162

Manufacture of luggage, handbags and the like, saddlery and harness.

3170

Manufacture of footwear.

3210

Saw milling and planing of wood.

3221

Manufacture of veneer sheets; manufacture of plywood. Laminboard, particle board and other panels and boards.

3222

Manufacture of builders' carpentry and joinery.

3223

Manufacture of wooden containers.

3229

Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials.

3231

Manufacture of pulp, paper and paperboard.

3232

Manufacture of corrugated paper and paperboard and of containers of paper and paperboard.

3239

Manufacture of other articles of paper and paperboard.

3241

Publishing of books, brochures, musical books and other publications.

3242

Publishing of newspapers, journals and periodicals.

3249

Other publishing.

3251

Printing.

3252

Service activities related to printing.

3260

Reproduction of recorded media.

3352

Manufacture of paints, varnishes and similar coatings, printing ink and mastics.

3353

Manufacture of pharmaceuticals, medicinal chemicals and botanical products.

3354

Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations.

3359

Manufacture of other chemical products not elsewhere classified.

3371

Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres.

3379

Manufacture of other rubber products.

3380

Manufacture of plastic products.

3421

Manufacture of non-structural non-refactory ceramic-ware.

3422

Manufacture of refactory ceramic products.

3423

Manufacture of structural non-refactory clay and ceramic products.

3424

Manufacture of cement, lime and plaster.

3425

Manufacture of articles of concrete, cement and plaster.

3426

Cutting, shaping and finishing of stone.

3429

Manufacture of other non-metallic mineral products not elsewhere classified.

3541

Manufacture of structural metal products.

3542

Manufacture of tanks, reservoirs and similar containers of metal.

3543

Manufacture of steam generators, except central heating hot water boilers.

3553

Manufacture of cutlery, hand tools and general hardware.

3559

Manufacture of other fabricated metal products not elsewhere classified.

3561

Manufacture of engines and turbines, except aircraft, vehicle and motor cycle engines.

3562

Manufacture of pumps, compressors, taps and valves.

3563

Manufacture of bearings, gears, gearing and driving elements.

3564

Manufacture of ovens, furnaces and furnace burners.

3565

Manufacture of lifting and handling equipment.

3569

Manufacture of other general purpose machinery.

3571

Manufacture of agricultural and forestry machinery.

3572

Manufacture of machine-tools.

3573

Manufacture of machinery for metallurgy.

3574

Manufacture of machinery for mining, quarrying and construction.

3575

Manufacture of machinery for food, beverage and tobacco processing.

3576

Manufacture of machinery for textile, apparel and leather production.

3579

Manufacture of other special purpose machinery.

3580

Manufacture of household appliance not elsewhere classified.

3590

Manufacture of office, accounting and computing machinery.

3610

Manufacture of electric motors, generators and transformers.

3620

Manufacture of electricity distribution and control apparatus.

3630

Manufacture of insulated wire and cable.

3640

Manufacture of accumulators, primary cells and primary batteries.

3650

Manufacture of electric lamps and lighting equipment.

3660

Manufacture of other electrical equipment not elsewhere classified.

3710

Manufacture of electronic valves and tubes and other electronic components.

3720

Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy.

3730

Manufacture of television and radio receivers, sound or video recording or reproducing apparatus and associated goods.

3741

Manufacture of medical and surgical equipment and orthopaedic appliances.

3742

Manufacture of instruments and appliances for measuring, checking, testing, navigating and for other purposes, except industrial process control equipment.

3743

Manufacture of industrial process control equipment.

3750

Manufacture of optical instruments and photographic equipment.

3760

Manufacture of watches and clocks.

3810

Manufacture of motor vehicles.

3820

Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers.

3830

Manufacture of parts and accessories for motor vehicles and their engines.

3841

Building and repairing of ships.

3842

Building and repairing of pleasure and sporting boats.

3850

Manufacture of railway and tramway locomotives and rolling stock.

3860

Manufacture of aircraft and spacecraft.

3871

Manufacture of motor cycles.

3872

Manufacture of bicycles and invalid carriages.

3879

Manufacture of other transport equipment not elsewhere classified.

3910

Manufacture of furniture.

3921

Manufacture of jewellery and related articles.

3922

Manufacture of musical instruments.

3923

Manufacture of sports goods.

3924

Manufacture of games and toys.

3929

Other manufacturing not elsewhere classified.