@Dellatjie, that's correct, you can only carry a balance forward for 6 months, after that you have to start at 0 again.

Regarding my question.. .I have emailed it to the SAIT and got the following response:

This is dealt with in section 9(3) of the Employment TaxIncentive Act, 2013. We copied it for your convenience below:

If, by virtue of section 8, an employer may not reduceemployees’ tax in the amount of the employment tax incentive available to thatemployer, the sum of the amounts by which the employer would have been entitledto reduce employees’ tax payable by that employer if the employer had not beensubject to section 8 must be treated as an excess contemplated in subsection(1) in the first month that the employer is not subject to section 8.