Mitchell’s Graded Questions on Income Tax in South Africa 2025
The questions in this book are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949, incorporating amendments
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Product description
The questions in this book are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949, incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B26 €“ 2020].
Table of contents
Chapter 1: - Interpretation and Disputes
Chapter 2: - Gross Income
Chapter 3: - Residence and Source
Chapter 4: - Special Inclusions
Chapter 5: - Exempt Income
Chapter 6 - General Deduction Formula
Chapter 7 - Particular Deductions
Chapter 8 - Incentive Allowances
Chapter 9 - Dividends and Related Issues
Chapter 10 - Natural Persons
Chapter 11 - Rebates
Chapter 12 - Sole Traders and Partnerships
Chapter 13 - Rating Application and Severance Benefits
Chapter 14 - Companies
Chapter 15 - Farmers
Chapter 16 - Fringe Benefits
Chapter 17 - Non-Residents
Chapter 18 - Capital Gains Tax
Chapter 19 - Sections 24, 24C, 24D, 24I and 24J
Chapter 20 - Trading Stock
Chapter 21 - Other Classes of Taxpayers
Chapter 22 - Lump-Sum Benefits
Chapter 23 - Tax Avoidance
Chapter 24 - Estates
Chapter 25 - Trusts
Chapter 26 - Employees Tax and Provisional Tax
Chapter 27 - Donations Tax
Chapter 28 - Estate Duty
Chapter 29 - Value Added Tax
Chapter 30 - Tax Planning
