In view of the National Treasury’s Budget Review stating that an estimated R5 billion in tax revenue was foregone during the period 1 April 2005 to 31 March 2012 due to the tax allowance under section 11D of the Income Tax Act, Act 58 of 1962, can the benefits of the tax incentive be quantified in terms of the (a) development of new products and (b) number of (i) jobs and (ii) job opportunities that were created?