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 11 of 11 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.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_of_Definition_of_RD_on_Criteria_for_Clinical_Trials_iro_Deduction_for_RD.pdf
Regulations of Definition of R&D on Additional Criteria for Multisource Pharmaceutical Products
Regulations setting additional criteria for multisource (generic) pharmaceutical products.
Regulations_of_Definition_of_RD_on_Add_Criteria_for_Multisource_Pharmaceutical_Products.pdf
Taxation Laws Amendment Act — Extension of R&D Tax Incentive (2023)
Amendment extending the R&D tax incentive and refining the definition of research and development from 1 January 2024.
Taxation_Laws_Amendment_Act_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
Patents Regulations, 1978
Regulations made under the Patents Act governing procedure, forms and fees.
Patents_Regulations_1978.pdf
Intellectual Property Rights from Publicly Financed R&D Act
Regulates intellectual property emanating from research and development undertaken with public funds.
IPR_from_Publicly_Financed_RD_Act.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
Designs Regulations, 1999
Regulations governing procedure, forms and fees under the Designs Act.
Designs_Regulations_1999.pdf
Copyright Act No. 98 of 1978
The Copyright Act regulates authorship, ownership and the protection of works eligible for copyright.
Copyright_Act_98_of_1978.pdf
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