n Without Prejudice - Tax incentives for R&D : intellectual property

Volume 8, Issue 2
  • ISSN : 1681-178X



The R&D tax incentive proposed during 2006 is a living section maturing from its adolescent state of flux. The initial draft was proposed in October 2006 ... followed by its passing into law in February 2007 ... quickly followed by an amendment in late February ... followed by a further amendment in June ... followed by two further amendment Bills in September and November 2007. It is important, therefore, to refer continuously to the Treasury website (www.treasury.gov.za) for the most recent amendments to s11D.

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