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 6 of 6 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
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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