Students Approach to Income Tax Natural Persons 2020
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to individuals.
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to individuals.
The provisions of the Act regarding business activities are dealt with in a separate book, A Student's Approach to Income Tax: Business Activities.
Chapter 1 - Introduction to taxation and calculation of net tax payable
Chapter 2 - Gross income
Chapter 3 - Income exempt from tax
Chapter 4 - General deduction formula
Chapter 5 - Income and expenses of individuals
Chapter 6 - Fringe benefits
Chapter 7 - The taxation of non-residents
Chapter 8 - Farming income
Chapter 9 - Retirement benefits
Chapter 10 - Prepaid taxes
Chapter 11 - Donations tax
Chapter 12 - Estate duty
Chapter 13 - Capital gains tax for individuals
Chapter 14 - Sole traders
- Appendices
- Bibliography
- Statutes
- Index
