01 - AGRICULTURE, FORESTRY AND FISHING |
Profit |
Loss |
| Pig farming | 0102 | 0103 |
| Livestock farming | 0104 | 0105 |
| Crop farming | 0106 | 0107 |
| Production of milk | 0108 | 0109 |
| Bee keeper | 0110 | 0111 |
| Mixed farming (no more than 50% in any of other) | 0112 | 0113 |
| Poultry farming | 0114 | 0115 |
| Ostrich farming | 0116 | 0117 |
| Breeding of non-food producing animals (excluding horse breeder) | 0118 | 0119 |
| Horse breeder | 0120 | 0121 |
| Agricultural services (excluding veterinary services - see 2956) | 0122 | 0123 |
| Vegetable farming | 0124 | 0125 |
| Wine farming | 0126 | 0127 |
| Fruit farming | 0128 | 0129 |
| Flower and seed growers | 0130 | 0131 |
| Forestry and logging (plantations) | 0132 | 0133 |
| Sugar farming | 0134 | 0135 |
| Fish breeder | 0136 | 0137 |
| Tobacco farming | 0138 | 0139 |
| Wool farming | 0140 | 0141 |
| Game farming | 0142 | 0143 |
| Any foreign farming operations | 0192 | 0193 |
02 - MINING AND QUARRYING |
Profit |
Loss |
| Coal | 0202 | 0203 |
| Crude petroleum and natural gas production | 0204 | 0205 |
| Iron ore | 0206 | 0207 |
| Chrome | 0208 | 0209 |
| Copper | 0210 | 0211 |
| Manganese | 0212 | 0213 |
| Platinum | 0214 | 0215 |
| Gold and uranium | 0216 | 0217 |
| Exploitation of metal ore mining | 0218 | 0219 |
| Diamond mining | 0220 | 0221 |
| Stone quarrying, clay and sand-pits | 0222 | 0223 |
| Exploitation of mineral mining for chemical and fertilizer | 0224 | 0225 |
| Asbestos | 0226 | 0227 |
| Other not specified | 0298 | 0299 |
03 - FOOD, DRINK AND TOBACCO |
Profit |
Loss |
| Slaughtering, preparing and preserving meat | 0302 | 0303 |
| Dairy products (except processing of milk for retail sale - see 2204) | 0304 | 0305 |
| Canning and preserving of fruits and vegetables | 0306 | 0307 |
| Canning, preserving and processing of fish and related products | 0308 | 0309 |
| Vegetable and animal oils and fats | 0310 | 0311 |
| Grain mill products | 0312 | 0313 |
| Bakery products | 0314 | 0315 |
| Sugar factories and refineries | 0316 | 0317 |
| Cocoa, chocolate and sugar confectionery | 0318 | 0319 |
| Prepared animal feeds | 0320 | 0321 |
| Brewing and malting | 0322 | 0323 |
| Soft drinks | 0324 | 0325 |
| Spirit distilling and compounding | 0326 | 0327 |
| Wine (including blending) | 0328 | 0329 |
| Tobacco products | 0330 | 0331 |
| Other not specified | 0398 | 0399 |
04 - TEXTILES |
Profit |
Loss |
| Spinning, weaving and finishing of textiles | 0402 | 0403 |
| Made-up textile goods (except clothing) | 0404 | 0405 |
| Hosiery and other knitted goods | 0406 | 0407 |
| Carpets and rugs | 0408 | 0409 |
| Rope, twine, net and related products | 0410 | 0411 |
| Other not specified | 0498 | 0499 |
05 - CLOTHING AND FOOTWEAR |
Profit |
Loss |
| Men`s and boy`s clothing | 0502 | 0503 |
| Women`s and girl`s clothing | 0504 | 0505 |
| Tailoring | 0506 | 0507 |
| Furriers | 0508 | 0509 |
| Millinery | 0510 | 0511 |
| Footwear | 0512 | 0513 |
| Other not specified | 0598 | 0599 |
06 - LEATHER, LEATHER GOODS AND FUR (EXCLUDING FOOTWEAR AND CLOTHING) |
Profit |
Loss |
| Leather, fur (tanning and dressing) and fellmongery | 0602 | 0603 |
| Travel goods (including goods of plastic and imitation leather) | 0604 | 0605 |
| Handbags (including handbags of plastic and imitation leather) | 0606 | 0607 |
| Other leather goods (including imitation leather) | 0608 | 0609 |
| Other not specified | 0698 | 0699 |
07 - WOOD, WOOD PRODUCTS AND FURNITURE |
Profit |
Loss |
| Sawmills and other wood mills | 0702 | 0703 |
| Wood and cane containers | 0704 | 0705 |
| Home furniture (except primarily of metal) | 0706 | 0707 |
| Office furniture (except primarily of metal)) | 0708 | 0709 |
| Other miscellaneous wood and cork manufacturing | 0710 | 0711 |
| Other not specified | 0798 | 0799 |
08 - PAPER, PRINTING AND PUBLISHING |
Profit |
Loss |
| Pulp, paper and cardboard | 0802 | 0803 |
| Packaging products of paper, board and associated materials | 0804 | 0805 |
| Manufactured stationery | 0806 | 0807 |
| Manufacture of paper and board not elsewhere specified | 0808 | 0809 |
| Printing and publishing of newspapers | 0810 | 0811 |
| Printing and publishing of periodicals | 0812 | 0813 |
| Publishing of books | 0814 | 0815 |
| Prints and reproductions | 0816 | 0817 |
| Bookbinding | 0818 | 0819 |
| Other not specified | 0898 | 0899 |
09 - CHEMICALS AND CHEMICAL, RUBBER AND PLASTIC PRODUCTS |
Profit |
Loss |
| Industrial chemicals (except fertilizers) | 0902 | 0903 |
| Fertilizers | 0904 | 0905 |
| Pesticides | 0906 | 0907 |
| Synthetic resins and plastic materials | 0908 | 0909 |
| Paint | 0910 | 0911 |
| Medicinal and pharmaceutical preparations | 0912 | 0913 |
| Soap and detergents | 0914 | 0915 |
| Perfumes, cosmetics and other toilet preparations | 0916 | 0917 |
| Tyres and tubes (including retreating) | 0918 | 0919 |
| Other rubber products (including synthetic rubber) | 0920 | 0921 |
| Plastic products not elsewhere specified | 0922 | 0923 |
| Other not specified | 0998 | 0999 |
10 - COAL AND PETROLEUM PRODUCTS |
Profit |
Loss |
| Manufactured fuel | 1002 | 1003 |
| Mineral oil refining | 1004 | 1005 |
| Lubricating oils and greases | 1006 | 1007 |
| Other not specified | 1098 | 1099 |
11 - BRICKS, CERAMIC, GLASS, CEMENT AND SIMILAR PRODUCTS |
Profit |
Loss |
| Ceramics | 1102 | 1103 |
| Glass and glass products | 1104 | 1105 |
| Bricks, tiles and refractory goods | 1106 | 1107 |
| Cement | 1108 | 1109 |
| Abrasives and building materials | 1110 | 1111 |
| Other not specified | 1198 | 1199 |
12 - METAL |
Profit |
Loss |
| Iron and steel | 1202 | 1203 |
| Steel tubes | 1204 | 1205 |
| Iron castings, etc | 1206 | 1207 |
| Aluminium and aluminium alloys | 1208 | 1209 |
| Copper, brass and other copper alloys | 1210 | 1211 |
| Precious metals | 1212 | 1213 |
| Other not specified | 1298 | 1299 |
13 - METAL PRODUCTS (EXCEPT MACHINERY AND EQUIPMENT) |
Profit |
Loss |
| Cutlery, hand tools and general hardware | 1302 | 1303 |
| Furniture and fixtures primarily of metal | 1304 | 1305 |
| Building hardware | 1306 | 1307 |
| Prefabricated steel buildings | 1308 | 1309 |
| Boiler manufacture | 1310 | 1311 |
| Sheet metal products | 1312 | 1313 |
| Bolts, nuts, screws, rivets, etc. insulated wires and cables - see 1440 | 1314 | 1315 |
| Cables, wire, wire products and gates | 1316 | 1317 |
| Tinware | 1318 | 1319 |
| Electroplating, galvanising, enamelling, etc | 1320 | 1321 |
| Engineering workshops (excluding special auto engineering workshops primarily for the motor trade - see 1510) | 1322 | 1323 |
| Other not specified | 1398 | 1399 |
14 - MACHINERY AND RELATED ITEMS |
Profit |
Loss |
| Pumps, valves and compressors | 1402 | 1403 |
| Industrial engines | 1404 | 1405 |
| Agricultural machinery (except tractors - see 1506) | 1406 | 1407 |
| Metal and woodworking machinery | 1408 | 1409 |
| Textile machinery and accessories | 1410 | 1411 |
| Construction and earth moving equipment | 1412 | 1413 |
| Mechanical handling equipment | 1414 | 1415 |
| Computers and office, calculating and accounting machinery | 1416 | 1417 |
| Refrigerators, washing machines, stoves and ovens | 1418 | 1419 |
| Other electric appliances primarily for domestic use | 1420 | 1421 |
| Air conditioning and ventilation machinery | 1422 | 1423 |
| Other specialised machinery and parts for specific industries | 1424 | 1425 |
| Other machinery and machine spares for general purposes | 1426 | 1427 |
| Electrical machinery and apparatus for generation and control (including electric motors) | 1428 | 1429 |
| Radio and electronic components | 1430 | 1431 |
| Gramophone records and tape recordings | 1432 | 1433 |
| Other broadcast receiving and sound reproducing equipment | 1434 | 1435 |
| Telegraph, telephone and signaling apparatus and equipment | 1436 | 1437 |
| Electronic computers | 1438 | 1439 |
| Insulated wires and cables | 1440 | 1441 |
| Batteries | 1442 | 1443 |
| Electric bulbs and fluorescent tubes | 1444 | 1445 |
| Other electrical and electronic goods | 1446 | 1447 |
| Other not specified | 1498 | 1499 |
15 - VEHICLE, PARTS AND ACCESSORIES |
Profit |
Loss |
| Motor vehicles | 1502 | 1503 |
| Caravans, trailers and vehicle bodies | 1504 | 1505 |
| Tractors | 1506 | 1507 |
| Motor vehicles parts and accessories (excluding tyres and tubes, glass and electrical equipment) | 1508 | 1509 |
| Specialised automotive engineering workshops working primarily for the motor trade | 1510 | 1511 |
| Other not specified | 1598 | 1599 |
16 - TRANSPORT EQUIPMENT (EXCEPT VEHICLES, PARTS AND ACCESSORIES) |
Profit |
Loss |
| Ship and boat building and repairs | 1602 | 1603 |
| Locomotives | 1604 | 1605 |
| Railway carriages and wagons | 1606 | 1607 |
| Motor cycles, pedal cycles and relevant parts | 1608 | 1609 |
| Aircraft manufacture and repair | 1610 | 1611 |
| Other not specified | 1698 | 1699 |
17 - SCIENTIFIC, OPTICAL AND SIMILAR EQUIPMENT |
Profit |
Loss |
| Scientific, laboratory and industrial instruments and systems | 1702 | 1703 |
| Orthopaedic appliances and supplies | 1704 | 1705 |
| Surgical, medical and dental instruments and appliances | 1706 | 1707 |
| Photographic, optical and document copying equipment | 1708 | 1709 |
| Watches and clocks | 1710 | 1711 |
| Other not specified | 1798 | 1799 |
18 - OTHER MANUFACTURING INDUSTRIES |
Profit |
Loss |
| Jewellery and related articles | 1802 | 1803 |
| Musical instruments | 1804 | 1805 |
| Sporting and athletic equipment | 1806 | 1807 |
| Toys and games | 1808 | 1809 |
| Brushes and brooms | 1810 | 1811 |
| Miscellaneous stationers goods (e.g. crayons, pens and pencils) | 1812 | 1813 |
| Signs and advertising displays | 1814 | 1815 |
| Other miscellaneous manufacturing industries (including number plates, lamps, paper patterns, etc.) | 1816 | 1817 |
| Other not specified | 1898 | 1899 |
19 - ELECTRICITY, GAS AND WATER |
Profit |
Loss |
| Electricity generation and distribution | 1902 | 1903 |
| Gas manufacture and distribution | 1904 | 1905 |
| Water collection, purification and distribution | 1906 | 1907 |
| Other not specified | 1998 | 1999 |
20 - CONSTRUCTION |
Profit |
Loss |
| Home buildings engaged in family housing | 2002 | 2003 |
| Other building construction by general contractors | 2004 | 2005 |
| Painters and decorators | 2006 | 2007 |
| Plumbers | 2008 | 2009 |
| Electrical contractors | 2010 | 2011 |
| Joiners and carpenters | 2012 | 2013 |
| Shop fittings | 2014 | 2015 |
| Roofing-contracters | 2016 | 2017 |
| Plastering contractors | 2018 | 2019 |
| Glazing contractors | 2020 | 2021 |
| Demolition contractors | 2022 | 2023 |
| Heating and ventilating | 2024 | 2025 |
| Asphalt and tar spraying contractors | 2026 | 2027 |
| Plant hiring with operators (see 2570) | 2028 | 2029 |
| Flooring contractors | 2030 | 2031 |
| Insulating specialists | 2032 | 2033 |
| Suspended ceiling specialists | 2034 | 2035 |
| Wall and floor tiling specialists | 2036 | 2037 |
| Civil engineering contractors | 2038 | 2039 |
| Swimming pool and similar contractors | 2040 | 2041 |
| Paving | 2042 | 2043 |
| Other not specified | 2098 | 2099 |
21 - WHOLESALE TRADE |
Profit |
Loss |
| Fresh meat | 2102 | 2103 |
| Fresh fruit and vegetables | 2104 | 2105 |
| Dairy products | 2106 | 2107 |
| Bakery products | 2108 | 2109 |
| Alcoholic drink (including bottling but excluding blending) | 2110 | 2111 |
| Other food and drink | 2112 | 2113 |
| Tobacco | 2114 | 2115 |
| Agricultural and pastoral products (including livestock) | 2116 | 2117 |
| Textiles, rugs and carpets | 2118 | 2119 |
| Clothing | 2120 | 2121 |
| Footwear | 2122 | 2123 |
| Furniture and household requisites | 2124 | 2125 |
| Electrical goods (including household appliances) | 2126 | 2127 |
| Books | 2128 | 2129 |
| Stationery | 2130 | 2131 |
| Office and shop equipment | 2132 | 2133 |
| Jewellery | 2134 | 2135 |
| Industrial and heavy chemicals | 2136 | 2137 |
| Pharmaceuticals | 2138 | 2139 |
| Toiletries | 2140 | 2141 |
| Construction and building materials | 2142 | 2143 |
| Petroleum products | 2144 | 2145 |
| Mining, industrial and agricultural machinery and equipment | 2146 | 2147 |
| Computers (including leasing and repairs) | 2148 | 2149 |
| General wholesalers | 2150 | 2151 |
| Motor vehicles and accessories | 2152 | 2153 |
| Scrap and waste merchants (including collection and distribution) | 2154 | 2155 |
| Other not specified | 2198 | 2199 |
22 - RETAIL TRADE (INCLUDING MAIL ORDER) |
Profit |
Loss |
| Butchers | 2202 | 2203 |
| Dairies and dairy products | 2204 | 2205 |
| Greengrocers and fruitier | 2206 | 2207 |
| Fishmongers | 2208 | 2209 |
| Bakers and confectioners (solely for sale on the premises) | 2210 | 2211 |
| Grocers | 2212 | 2213 |
| Bottle stores | 2214 | 2215 |
| Men`s outfitters | 2216 | 2217 |
| Ladies` outfitters | 2218 | 2219 |
| General outfitters | 2220 | 2221 |
| Household textiles | 2222 | 2223 |
| Shoe stores | 2224 | 2225 |
| Domestic furniture and household appliances | 2226 | 2227 |
| Antique dealers, second-hand furniture shops, art dealers, picture framers, etc. | 2228 | 2229 |
| Book stores and stationers | 2230 | 2231 |
| Jewellery, watch and clock retailers and repairers | 2232 | 2233 |
| Chemists | 2234 | 2235 |
| Photographic shops | 2236 | 2237 |
| Building material and hardware merchants | 2238 | 2239 |
| Bicycle dealers | 2240 | 2241 |
| Fuel and coal merchants (excluding petrol filling stations) | 2242 | 2243 |
| Garages, filling stations and workshops | 2244 | 2245 |
| Used motor vehicles | 2246 | 2247 |
| Caravans and trailers | 2248 | 2249 |
| Motor cycle dealers | 2250 | 2251 |
| Spares and accessories dealers | 2252 | 2253 |
| Motor scrap-yards | 2254 | 2255 |
| Retail tyre dealers | 2256 | 2257 |
| Sport and recreational equipment | 2258 | 2259 |
| Department stores and general dealers | 2260 | 2261 |
| Florists and garden shops (except growers - see 0130) | 2262 | 2263 |
| Pet and pet food shops | 2264 | 2265 |
| Dealers in radio, TV and electrical goods (excluding radio and TV rental) | 2266 | 2267 |
| Radio and TV shops | 2268 | 2269 |
| Dealers in miscellaneous goods | 2270 | 2271 |
| Other not specified | 2298 | 2299 |
23 - CATERING AND ACCOMMODATION |
Profit |
Loss |
| Bars and beer gardens | 2302 | 2303 |
| Restaurants or tea-rooms selling food for consumption mainly on the premises | 2304 | 2305 |
| Caterers | 2306 | 2307 |
| Fish and chips shops, sandwich and snack bars and other establishments | 2308 | 2309 |
| Registered hotels and motels | 2310 | 2311 |
| Boarding Houses | 2312 | 2313 |
| Caravan parks | 2314 | 2315 |
| Other accommodation, e.g. furnished fiats (holiday), rooms without meals, caravans and mobile homes | 2316 | 2317 |
| Other not specified | 2398 | 2399 |
24 - TRANSPORT, STORAGE AND COMMUNICATION |
Profit |
Loss |
| Railway transport and services | 2402 | 2403 |
| Renting of trucks, cars, trailers and containers (except caravans - see 2316) | 2404 | 2405 |
| Taxi's | 2406 | 2407 |
| Renting of trucks, cars, etc. | 2408 | 2409 |
| Road haulage | 2410 | 2411 |
| Sea transport and supporting services | 2412 | 2413 |
| Air transport and supporting services | 2414 | 2415 |
| Renting of aircraft | 2416 | 2417 |
| Shipping, clearing and forwarding agents | 2418 | 2419 |
| Travel agents | 2420 | 2421 |
| Operation of car parks and toll roads | 2422 | 2423 |
| Storage and warehousing | 2424 | 2425 |
| Postal services and telecommunications | 2426 | 2427 |
| Renting of boats | 2428 | 2429 |
| Other not specified | 2498 | 2499 |
25 - FINANCING, INSURANCE, REAL ESTATE AND BUSINESS SERVICES |
Profit |
Loss |
| Discount houses | 2502 | 2503 |
| Commercial banks | 2504 | 2505 |
| Building societies | 2506 | 2507 |
| Merchant banks | 2508 | 2509 |
| Hire-purchase, savings and general banks | 2510 | 2511 |
| Land and Agricultural Bank of South Africa | 2512 | 2513 |
| Stockbrokers | 2514 | 2515 |
| Unit trust schemes | 2516 | 2517 |
| Other financial institutions (including buying associations) | 2518 | 2519 |
| Financial services | 2520 | 2521 |
| Short-term insurance | 2522 | 2523 |
| Registered pension/provident funds | 2524 | 2525 |
| Medical benefit/aid societies | 2526 | 2527 |
| Insurance brokers and other insurance services (including insurance agents on commission basis) | 2528 | 2529 |
| Property letting: business premises | 2530 | 2531 |
| Property letting: residential accommodation | 2532 | 2533 |
| Township developers | 2534 | 2535 |
| Estate agents | 2536 | 2537 |
| Rent collectors, appraisers and valuers | 2538 | 2539 |
| Attorneys, notaries and conveyances | 2540 | 2541 |
| Advocates | 2542 | 2543 |
| Registered accountants and auditors | 2544 | 2545 |
| Cost and management accountants | 2546 | 2547 |
| Bookkeeping services | 2548 | 2549 |
| Programming and data processing services | 2550 | 2551 |
| Consulting engineers | 2552 | 2553 |
| Constructional engineers | 2554 | 2555 |
| Architects | 2556 | 2557 |
| Quantity surveyors | 2558 | 2559 |
| Land surveyors | 2560 | 2561 |
| Geological and prospecting services | 2562 | 2563 |
| Tracers and draughtsmen | 2564 | 2565 |
| Advertising and market research services | 2566 | 2567 |
| Security services | 2568 | 2569 |
| Renting or leasing of machinery and equipment without operators (excluding computers) | 2570 | 2571 |
| Cryptocurrency activity | 2572 | 2573 |
| Other not specified | 2598 | 2599 |
26 - LONG TERM INSURERS |
Profit |
Loss |
| Individual policy holders` fund | 2602 | 2603 |
| Corporate fund | 2604 | 2605 |
| Company policy holders` fund | 2606 | 2607 |
| Untaxed policy holders` fund | 2608 | 2609 |
| Other not specified | 2698 | 2699 |
27 - EDUCATIONAL SERVICES |
Profit |
Loss |
| Pre-primary schools and creches | 2702 | 2703 |
| Primary schools | 2704 | 2705 |
| Secondary schools | 2706 | 2707 |
| Schools for special education | 2708 | 2709 |
| Technical colleges and technicons | 2710 | 2711 |
| Teachers training colleges | 2712 | 2713 |
| Universities | 2714 | 2715 |
| Correspondence and private colleges | 2716 | 2717 |
| Other educational services (including driving schools, ballet and music teachers) | 2718 | 2719 |
| Other not specified | 2798 | 2799 |
28 - RESEARCH AND SCIENTIFIC INSTITUTES |
Profit |
Loss |
| General, e.g. CSIR | 2802 | 2803 |
| Agricultural and livestock | 2804 | 2805 |
| Medical and veterinary | 2806 | 2807 |
| Industrial | 2808 | 2809 |
| Other not specified | 2898 | 2899 |
29 - MEDICAL, DENTAL, OTHER HEALTH AND VETERINARY SERVICES |
Profit |
Loss |
| Pediatrician | 2902 | 2903 |
| General practitioner | 2904 | 2905 |
| Dentist | 2906 | 2907 |
| Orthopaedic surgeon | 2908 | 2909 |
| Dental technician | 2910 | 2911 |
| Plastic surgeon | 2912 | 2913 |
| Optometrists (including optical dispensers) | 2914 | 2915 |
| Urologist | 2916 | 2917 |
| Other supplementary health services or pare-medical personnel | 2918 | 2919 |
| Podiatrist | 2920 | 2921 |
| Nursing services | 2922 | 2923 |
| Homeopath | 2924 | 2925 |
| Radiographer | 2926 | 2927 |
| Physiotherapist | 2928 | 2929 |
| Psychiatrist | 2930 | 2931 |
| Radiologist | 2932 | 2933 |
| Chiropractor | 2934 | 2935 |
| Gynaecologist | 2936 | 2937 |
| Midwife | 2938 | 2939 |
| General hospitals | 2940 | 2941 |
| Pathologist | 2942 | 2943 |
| Maternity homes | 2944 | 2945 |
| Psychiatric hospitals | 2946 | 2947 |
| Other hospitals | 2948 | 2949 |
| Optician | 2950 | 2951 |
| Veterinarian | 2952 | 2953 |
| Eye surgeon | 2954 | 2955 |
| Veterinary services (including kennels) | 2956 | 2957 |
| Orthodontist | 2958 | 2959 |
| Prosthetics | 2960 | 2961 |
| Other not specified | 2998 | 2999 |
30 - SOCIAL AND RELATED COMMUNITY SERVICES (EXEMPT ORGANISATION(S)) |
Profit |
Loss |
| ON 10(1)(cA)(i) | 3001 | SECT |
| ON 10(1)(cB) (valid 1999 to 2002) | 3002 | SECT |
| ON 10(1XcC) (valid 1999 to 2002) | 3003 | SECT |
| ON 10(1)(cD) (valid 1999 to 2002) | 3004 | SECT |
| ON 10(1)(cF) (valid 1999 to 2002) | 3005 | SECT |
| ON 10(1)(cH) (valid only to 2006) | 3006 | SECT |
| ON 10(1)(d) (valid only to 2002) | 3007 | SECT |
| ON 10(1)(e) (valid 1999 to 2002) | 3008 | SECT |
| ON 10(1)(f) (valid 1999 to 2002) | 3009 | SECT |
| ON 10(1xfA) (valid 1999 to 2002) | 3010 | SECT |
| ON 10(1)(t) | 3011 | SECT |
| ON 10(1)(cl) (valid 1999 to 2002) | 3012 | SECT |
| ON 10(1XcJ) (valid 1999 to 2002) | 3013 | SECT |
| ON 10(1 xc,)c(ii) | 3014 | SECT |
| ON 10(1)(cM) | 3015 | SECT |
| ON 10(1)(d)(iii) (valid from 2003) | 3016 | SECT |
| ON 10(1)(d)(iv) (valid from 2003) | 3017 | SECT |
| ON 10(1)(e)(i) (valid from 2003) | 3018 | SECT |
| ON 10(1)(e)(ii) (valid from 2003) | 3019 | SECT |
| ON 10(1)(e)(iii) (valid from 2003) | 3020 | SECT |
| ON 10(1)(cN) (valid from 2003) | 3021 | SECT |
| t from trading activities (taxable) (valid from 2007) | 3022 | Prof |
| form trading activities (taxable) (valid from 2007) | 3023 | Loss |
31 - RECREATIONAL AND CULTURAL SERVICES |
Profit |
Loss |
| Motion picture production | 3102 | 3103 |
| Motion picture distribution and projection | 3104 | 3105 |
| Radio and television broadcasting | 3106 | 3107 |
| Theatrical productions and entertainment services | 3108 | 3109 |
| Authors, composers of music and independent artists | 3110 | 3111 |
| Libraries, museums, botanical/zoological gardens & other cultural services | 3112 | 3113 |
| Professional sports promotion | 3114 | 3115 |
| Turf clubs (horse racing) | 3116 | 3117 |
| Dancing studios | 3118 | 3119 |
| Sport and games clubs | 3120 | 3121 |
| Roller skating rinks | 3122 | 3123 |
| Putt-putt course | 3124 | 3125 |
| Amusement parks | 3126 | 3127 |
| Other not specified | 3198 | 3199 |
32 - PERSONAL AND HOUSEHOLD SERVICES |
Profit |
Loss |
| Laundries, laundry services and cleaning and dyeing plants | 3202 | 3203 |
| Hairdressing saloons | 3204 | 3205 |
| Photographic studios (including commercial photography) | 3206 | 3207 |
| Undertakers and crematoriums | 3208 | 3209 |
| Gardening services | 3210 | 3211 |
| Personal services e.g. massage parlours, weigh control studios, etc. | 3212 | 3213 |
| Other not specified | 3298 | 3299 |
33 - SPECIALISED REPAIR SERVICES |
Profit |
Loss |
| Typewriters and other office equipment | 3302 | 3303 |
| Agricultural machinery and Implements and farm tractors | 3304 | 3305 |
| Footwear and other leather goods | 3306 | 3307 |
| Servicing and Installation of electrical and non-electrical household and personal appliances | 3308 | 3309 |
| Other specialised automotive repair services (including towing and vehicle washing and cleaning) | 3310 | 3311 |
| Panel beaters and spray-painters | 3312 | 3313 |
| Other not specified | 3398 | 3399 |
34 - AGENCIES AND OTHER SERVICES |
Profit |
Loss |
| Auctioneers | 3402 | 3403 |
| Market agents | 3404 | 3405 |
| Representatives of manufacturing and trading establishments on commission basis | 3406 | 3407 |
| Import/export agents | 3408 | 3409 |
| Hide and skin brokers | 3410 | 3411 |
| Wool and mohair brokers | 3412 | 3413 |
| Sanitation, garbage and sewage disposal | 3414 | 3415 |
| Cleaning (buildings), exterminating, fumigating, disinfecting and other services | 3416 | 3417 |
| Agricultural control boards | 3418 | 3419 |
| Bookmakers and betting | 3420 | 3421 |
| Other not specified | 3498 | 3499 |
