Here is a typical illustration of how the incentive can work using Visual International's Stellendale Village, award winning development project in Kuils River as an example:

A person earning R70 000.00 salary gross income per month and therefore paying R22 139.17 per month tax.
He/she now purchase 5 plot and plan units within Zevenbosch Boulevard @ R552 800.00 each = R2 764 000.00. The price includes transfer costs and bond registration costs.
This is based on the banks giving 90% bonds, which they are doing again.
He/she will therefore need R276 400.00 as a deposit to purchase the 5 units.
He/she will be able to write-off the costs of all 5 new residential units at an annual rate of 5%.
This write-off is over 20 years.
His/her monthly tax reduces by R10 123.60 and monthly tax therefore becomes R12 015.56 in year one.
He/she receives R3 200.00 per month per unit rental, and pays 8% estate agents rental commission thereon and R580.00 per month levies and taxes: nett monthly income per residential unit is therefore R2 364.00.
Monthly bond repayment (at prime) is R4 801.18 per month.
Monthly shortfall is therefore R2 437.18 per month x 5 = R12 185.90.
He/she saves actual tax of R8 160.65 per month on average over the first two years.
Aside from the deposit of R276 400.00 (item (d) above), the actual (and cash flow) amount that he/she must make per month to carry these 5 units is therefore R12 185.90 – R8 160.65 = R4 025.25 per month.
More units can be added to the above 5, so doing increasing his/her tax advantage even more.