Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Special Economic Zones Act, 2014 (Act No. 16 of 2014)RegulationsRegulations made in terms of section 41 of the Special Economic Zones Act, 2014 (Act No. 16 of 2014)Schedule A6. Support measures for operators operating within a Special Economic Zone |
| (1) | An operator operating within a Special Economic Zone may qualify for the following support measures: |
| (a) | tax relief applicable to a business in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), the Customs and Excise Act, 1964 (Act No. 91 of 1964) and the Customs Duty Act 2014 (Act No. 30 of 2014); or |
| (b) | any other support measure applicable to qualifying operators as may be determined from time to time. |
| (2) | An operator must comply with this Act and criteria stipulated in other relevant legislation, including the Income Tax Act, 58 of 1962, the Employment Tax Incentive Act, 26 of 2013, the Value Added Tax Act, 89 of 1991, Customs and Excise Act, 91 of 1964 and the Customs Duty Act 30 of 2014 in order to qualify for the support measures. |
