Legislation & Regulations
A repository of the primary legislation, regulations and intellectual property statutes that underpin the R&D tax incentive. Browse by category or search the full library.
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Showing 7 of 7 documents
Section 11D of the Income Tax Act
The primary legislation governing the R&D tax incentive — Section 11D of the Income Tax Act No. 58 of 1962.
section-11d-income-tax-act.pdf
Regulations of Definition of R&D on Criteria for Clinical Trials in respect of Deduction for R&D
Regulations prescribing additional criteria for clinical trials for the purposes of the R&D deduction.
regulations-criteria-for-clinical-trials.pdf
Regulations of Definition of R&D on Additional Criteria for Multisource Pharmaceutical Products
Regulations setting additional criteria for multisource (generic) pharmaceutical products.
regulations-criteria-for-multisource-pharmaceutical-products.pdf
Taxation Laws Amendment Act No. 17 of 2023
Section 12 of this Act rewrites the section 11D definition of scientific or technological research and development, and the clinical trial and multisource pharmaceutical paragraphs with it. Published in Government Gazette No. 49894 of 22 December 2023.
taxation-laws-amendment-act-17-of-2023.pdf
Patents Act No. 57 of 1978
The Patents Act provides for the registration and protection of patents in the Republic of South Africa.
patents-act-57-of-1978.pdf
Designs Act No. 195 of 1993
Provides for the registration of aesthetic and functional designs and for matters connected therewith.
designs-act-195-of-1993.pdf
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