* 1. What percentage of your company clients qualify for small business corporation rates?

* 2. Do you have many company clients that fail to qualify for relief even though the turnover limit is within the R20-million threshold?

* 3. If your answer to question 2 was yes, what are the main reasons for the disqualification?

* 4. What percentage of qualifying small business corporation clients are engaged in manufacturing?

* 5. What percentage of new company clients do you find are not claiming small business (i.e., section 12E) relief even though these clients are eligible for this relief?

* 6. Which form of government tax relief proposed do you think would be more valuable than the current incentive regime for small business corporations?