Tax Incentives
· South African Government Gazette 2004
1156 Income Tax Act (58/1962): Setting out particulars of areas demarcated by municipalities of Johannesburg and
Cape Town, which shall constitute urban development zones.
· Urban Renewal Tax Incentive
Any owner-builder or owner-first purchaser is eligible for the incentive once certain
preliminary conditions are met. It makes no difference whether the party is an individual,
company, close corporation, trust or partner in a partnership.
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