Hamer, W., E.H. Mathews, A.G.S. Gous, J. Booysen, and J.C. Vosloo. 2020. “Testing Concurrent Benefits for Section 12L Tax Incentives in South Africa”. Journal of Energy in Southern Africa 31 (4):57-71. https://doi.org/10.17159/2413-3051/2020/v31i4a8674.