The following rebates are deductible directly from the income taxes payable by individuals for the year ending 28 February 1997.


      NATURE OF REBATE                   AMOUNT (RAND)

Primary                                          2 660

Age relief         persons
                   65 and over                   2 500




For further information please contact: 

Werksmans Attorneys 

Werksmans Chambers, 22 Girton Road, Parktown, Johannesburg 2193 
or
P.O. Box 927, Johannesburg 2000 South Africa

Enquiries:        Mr Charles Butler
Telephone         27 (011) 488-0000
Telefax           27 (011) 484-3100/3200
E-Mail Address    cbutler@werksmans.co.za