Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsTax Holiday Regulations (Regulations under section 37H(14))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. |