A single discretionary allowance of R500 000 per individual per calendar year, for purpose of travel, gifts, donations and maintenance has been introduced. This discretionary allowance is in addition to the existing R2 million individual foreign capital allowance.

Residents (natural persons) who are under the age of 18 years are, however, not eligible for the single discretionary allowance, but may be accorded up to an amount of R160 000 per calendar year, as a travel allowance.

No more than R5 000 in South African Bank notes may be taken out of the country in a calendar year. This is in addition to the normal travel allowance.

No South African resident may hold foreign currency in any form whilst in South Africa .

A non-resident wishing to exchange Rands back into foreign currency must produce receipts where the foreign currency was originally exchanged into Rands .